Most of the articles on EF Core suggest don't enable tracking in EF Core.
You'll find tracking being turned off in web application tutorials due to the stateless nature of web applications. If Web API or a service returns a result set then there is no reason to track changes because the DbContext is torn down once the response completes. The official documentation covers how tracking works.
https://learn.microsoft.com/en-us/ef/core/querying/tracking
But if tracking is disabled in EF Core. How to add Audit Logs using EF Core Interceptors?
If you are have a complex operation that requires EF Core Interceptors and/or you need tracking then do not disable tracking for the complex operation.
Can any one can share a sample code where we can perform Audit Logging when tracking is disabled?
I think if you are mindful of how tracking works, you find this is a nonissue. If you have a specific problem, please share the code. Explain how you expect the code to function and what actually happens.