Government of India never said that there are no files, they always maintained that the files cannot be made public as it will destroy our foreign relations. Surely there are files.
And there are a few personalities whom even BJP won't like to touch, the political risk is too high.
1. Netaji's plane crash was not beyond doubt since the very beginning, for now I am not elaborating why (already discussed).
2. Justice Mukherjee of Mukherjee Commission said that Gumnaami Baba was Netaji.
3. We all know about Congress's non-cooperation to Netaji and Nehru's statement that 'he will fight Netaji and his Azad Hind Fauj with open sword', such acts derailed Netaji's plan to cause a mutiny among the Indian forces under British, and postponed the mutiny till the trial of Azad Hind Fauj generals.
The resulting Bombay mutiny played a very important role in India's freedom.
4. Usman Patel told Khosla Commission that Indian govt. agreed to handover Netaji to British.
5. Shyamlal jain told Khosla Commission that Nehru dictated him the letter informing British govt. that Netaji is hiding in USSR and they must do something about it.
All the links are there in the previous pages, all these statements may not be absolute truth, but they are not bullshit either unless you have something concrete to disprove them.