Output and Input gst difference

CA NAMRATA KAYARWAR (298 Points)

18 June 2022  
One supplier has excess Claimed ITC in 17-18 and has also declared excess tax on outward supplies which results in availment of excess ITC. The same ITC reversed by him in 20-21. Now the case of taxpayer is in department audit for 17-18 to 19-20.
What can be done and what defence can be taken. Kindly guide.