HP HC says GST Fraud Allegations Cannot Be Shielded by Contractual Indemnity

An agent sought quashing of an FIR arising from supplies routed through allegedly bogus firms, fabricated GST invoices and e-way bills, and wrongful ITC. The High Court held that the allegations prima facie disclosed dishonest intention, forgery and conspiracy from the inception, and therefore could not be reduced to a contractual dispute merely because the agreements contained indemnity clauses.