Itc claimed by purchasing from non-filers of gstr 3b-reversal made-company name changed

Dear Sir,

We have received a notice from the GST dept "ITC claimed by purchasing from non-filers of GSTR 3B". after follow up with the vendor's also, they have failed to file GSTR3B returns within stipulated period specified in Notice. We have reversed ITC and intimated to the dept also. recently our company name also changed and we have also filed ITC-2 fro old firm name to new firm name.

Now one vendor filed pending GSTR3B and sent us filed returns also, shall we take reversal made ITC now(company name also changed).

pl provide your valuable advice.