ITC claim and reverse matter

AKHILESH KUMAR SRIVASTAVA (14 Points)

26 October 2021  
1.Claim ITC - 40800
Reverse ITC- 7000
Net ITC - 33800


2.Claim ITC - 33800
Reverse ITC- 0
Net ITC - 33800



we know that 1st type is correct but if someone do 2nd type is it not acceptable?