Reverse of ITC TAKEN ON SUPPLIER INVOICE WHO HAVE NOT FILE GST 3B NOR PAID GST AMOUNT REG. - Goods and Services Tax - GST

Sir. We have purchase Material from Party A.in the month of May,June-2018.Recently we have received letter from GST DEP.PROVISION OF SECTION 41 OR SECTION 43A ASKE US TO REVERSE OF ITC TAKEN ON SUPPLIER INV.A.WHO HAVE NOT PAID GST NOR FILE GSTR-3B RETURN.SUPPLER ALREADY WINDUP THEIR BUSINESS ACTIVITY FROM YEAR 2020 ONWARDS. SIR kindly give your valuable suggestion in the above matter and oblige Thanks.