ITC disallowance due to non updation of additional place of business at GST portal

dear expert's,

one of my client has registered at GST with his home address as principal place of business since 2017,
now GST officer conducted the visit and found that business place is different than mentioned in Portal,
now he is saying that all the ITC wil be disallowed since purchase has been delivered at the different address.
can he do so or is there any other provisions??