Inadvertently taken two GSTINs on a single PAN for the single business vertical

Suppose,
M/s X, who is having PAN No. ABCD, migrated from pre GST regime vide GSTIN -ABCD1 and on the said GSTIN, suppliers had made supply,ITC of which are reflecting in GSTR-2A of M/s X.

Inadvertently, M/s X have taken another GSTIN- ABCD2, and all the liability of the said GSTIN have been discharged through the ITC of GSTIN -ABCD1.

The said discrepancy came into notice under DGARM verification.

Now, the query is that M/s X is eligible for utilisation of ITC of GSTIN -1 to discharge their liability of GSTIN -2. if yes, what are the relevant legal provisions.

Pls elaborate sir.