GST ITC

Sir, in our case supplier is not filed by GSTR-1 in time for the financial year  2020-21 but buyer clime the GST ITC based on tax invoice,   the same point is raised  department issued a  notice required a clarification of  excess  declared  GST ITC between the GSTR-3B  vs GSTR-2B  . The above difference GST ITC  is payable  complosory  ? if any judgement declared by courts please forward  judgement

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