Unclaimed ITC in GST assessment

Dear Experts,

I my friend has received ASMT- 10, for the FY 2017-18. Reason, there is short sales reported in GSTR 3B as compared to GSTR 1.

Also he has not claimed ITC of some amount in his GSTR 3B but the same is showing in GSTR 2A.The ITC amount is more than the tax liability on under reported sales in GSTR 3B.

He has surrendered his GST Registration after filing all the Returns.

My queries is , whether he can claim the Unclaimed amount of ITC under this Assessment.

Thanks and Regards.