https://www.taxtmi.com/caselaws?id=801435 Section 127 transfer power is a machinery provision requiring a demonstrated, legitimate need for coordinated investigation. Alleged accommodation entries alone do not establish the necessary nexus; the Revenue must show structural links with the searched group, interlacing of funds, or interconnected business activities. An isolated banking transaction and an opaque factual basis indicate inadequate application of mind and disproportionate operational prejudice, rendering an inter-State jurisdictional transfer legally untenable. en-us Tue, 13 Oct 2026 00:00:00 +0530 Wed, 21 Oct 2026 09:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801435 Section 127 transfer power is a machinery provision requiring a demonstrated, legitimate need for coordinated investigation. Alleged accommodation entries alone do not establish the necessary nexus; the Revenue must show structural links with the searched group, interlacing of funds, or interconnected business activities. An isolated banking transaction and an opaque factual basis indicate inadequate application of mind and disproportionate operational prejudice, rendering an inter-State jurisdictional transfer legally untenable. Case-Laws GST Tue, 13 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801435