GST Reversal on Non-Payment by Customer

Zeeshan Haris (74 Points)

21 July 2022  
Supplier has paid over Rs.50000/- in Cash as IGST but customer has not made any payment even after 2.5 years.

Customer has already closed the business and is untraceable with all mobiles no. disconnected.

Can supplier claim back this IGST using Credit Note? Or is there any other options?