Turnover for GSTR9C

Not required

One of my client named Emami arts, has some restaurant business taken ITC on its resturant outward supply . It's income from restaurant business is around 30lakhs.
As per Law it can't take ITC on 5% , but client's argument is that it has taken ITC since last 3 years.

I want to know is there any provision for taking ITC on 5% gst?

Is the dealer registered under composition scheme .

No client is under regular scheme.

No client is under regular scheme.

Agreegate annual turnover exceeding rs5 cr. in previous year f.y. are required to file gstr9c