Issue related to the claim of Input Tax Credit (ITC)

I am writing to seek your assistance in resolving an issue related to the claim of Input Tax Credit (ITC) for a purchase made from ABC Co. Ltd.

We purchased goods worth Rs. 100,000 from ABC Co. Ltd. and paid Integrated Goods and Services Tax (IGST) amounting to Rs. 18,000

We have recorded this transaction in our books of accounts and filed the corresponding GSTR-3B return, claiming the ITC for the IGST paid.

Subsequently, ABC Co. Ltd. entered into liquidation proceedings before the National Company Law Tribunal (NCLT). Due to this, ABC Co. Ltd. has not filed their GSTR-1 returns, thereby failing to reflect our purchase in their records.

please help me how to reply before GST Applet authority to save my ITC claim