IS IT MANDATORY TO HAVE E WAY BILL TO CLAIM ITC - Goods and Services Tax - GST

received intimation u/s 61 stating that the tax payer in june 2021 fraudulently availed ITC without receipt of goods. reason cited is that e way bill has not been generated by the supplier. however the facts are goods is received by the tax payer and invoices are reflected in GSTR 2A . payment has aslo been paid against the purchase invoices. is it e way bill mandatory to claim ITC.