ITC reversals requirement - Goods and Services Tax - GST

ITC reversals requirement: During the year, Company XYZ had some losses/ inventory written off in the books of accounts. Post audit, it was established that such losses/ write offs were booked due to technical glitch in the SAP. The said inventory was found physically available during the year end physical inventory count, but the issue is some of it is obsolete and some of it outdated (would be sold at much lower prices). The issue here is that GST department is asking for reversals/ interest from the time inventory was written off in books. Our point of view is that first inventory was inadvertently written off in books (via SAP glitch) and later was found available physically. Also, the inventory is being sold at written down value now as scrap etc. so the conditions of written off never arises in our case, therefore, no requirement of ITC reversal. Is there any requirement for ITC reversal in above scenario. Also, any case law etc. which might help us in above case.