GSTIN Defaulters

Case1: Vendor didn't made GST amount collected, we withheld to that amount upon his confirmation and asking to pay remaining

How to show account this in our books if vendor not willing to gst to govt ? actually it is eligible for ITC

case2: What if ineligible for ITC and vendor not paid gst, we witheld to the extent of non payment of gst . vendor asking to release blance payment.

how to account this ?vendor is not willing to pay gst.

both the cases vendor is shuting down his business