The PCs encounter an elaborate trap room, designed to fill with water, drowning those inside. Clever and resourceful, they disable the trap and move on.
Only later do they discover that this room is part of the elaborate cooling system that prevents beasts of elemental fire from overrunning the complex. While the fiery beasts run rampant, they begin setting fires, which causes the complex to become increasingly hot and smoke-filled. Additionally, the PCs now have to fight their way out past aggressive fire creatures...
Rather than making a baddy impossible to hit, consider giving it mega-hit points.
Super hard to hit leads to great player frustration. Allowing them to do damage leads to a sense of accomplishment. another variation of this would be to give the bad guy a forcefield that shows damage.You could also give them a mastermind ability that sluffs the damage of to minions who should be easy to kill.Once in a while a super high to hit encounter is ok ,but it should be few and far between.
Your mileage may vary