https://www.taxtmi.com/caselaws?id=797501 Transfer of a taxpayer's GST audit file from the Audit Wing to the Anti-Evasion Wing within the same Commissionerate is an administrative exercise. The Central Goods and Services Tax Act, 2017 contains no statutory prohibition on such transfer, so transfer alone does not warrant writ interference. Non-production of requested financial documents during audit was also recorded. Objections concerning the statutory period for completion of the audit may be raised before the Adjudicating Authority. The transfer therefore remains unaffected in writ jurisdiction. en-us Wed, 12 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797501 Transfer of a taxpayer's GST audit file from the Audit Wing to the Anti-Evasion Wing within the same Commissionerate is an administrative exercise. The Central Goods and Services Tax Act, 2017 contains no statutory prohibition on such transfer, so transfer alone does not warrant writ interference. Non-production of requested financial documents during audit was also recorded. Objections concerning the statutory period for completion of the audit may be raised before the Adjudicating Authority. The transfer therefore remains unaffected in writ jurisdiction. Case-Laws GST Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797501