2026 (8) TMI 1375

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....dani, Mr. Deepak Kumar Khokhar, Mr. Rishav Raj, Mr. Chaitanya G. Tripathi, Ms. Prachi Sharma, Advs. For the Respondents Through: Mr. Sahil Munjal SPC for R1 Mr. Shubham Tyagi (SSC, CBIC) with Ms. Navruti Ojha, Adv. for R-2 to R-6. ORDER 1. Through the present Writ Petition, the Petitioner assails the correctness of the transfer of its Goods and Services Tax (GST) audit file from the Audit....

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....ng) were functioning under the same Commissionerate. He submits that the Petitioner was not cooperating with the Audit Wing and was not furnishing the documents sought by it. Consequently, the matter was transferred to the Anti-Evasion Wing. 4. The transfer of the file from one wing to another is, essentially, an administrative exercise. In the absence of any statutory prohibition under the CGS....