SCRUTINY PARAMETERS CASE FOR 20-21 - Goods and Services Tax - GST

GST Department sent Notice for intimation discrepancies in the return after scrutiny for 20-21 u/s 61 under Parameter-0074 (In-eligible ITC claimed from RC is cancelled suppliers. We have availed credit after invoices are uploaded in GSTR-1 by party as per GSTR-2A in subsequent period. The party has not filed GSTR-3B hence tax officer s own intiative and cancelled (suo-moto) registration w.e.f. 31.07.2020 on May-21. Pl advise what reply to submit to department on the above subjects.