Transfer of ITC without payment of GST

Yes you can .
As per Section 18(3) R/w rule 41 the ITC can be transfer by filing ITC 02 by Transferor at transferee GSTN & later Transferee will accept the ITC 02 in his GSTN portal , accordingly the credit will be transferred to transferee ECL.

In term of Notification 12/2017 CT (r) , Under s.no.2 , supply of services by way of transfer of going concern is Exempted.
Hence whose business like asset liability & stock can be transfer.

Note : plz do prepare Business Transfer Agreement.

Yes, you can