ineligible ITC-supplier uploaded invoices after 16(4) due date - Goods and Services Tax - GST

Dear experts, my client received notice for FY 2018-19 for ineligible ITC as per section 16(2) (c) on purchase invoices uploaded by supplier in GSTR-1 filed after last date of availment as per proviso to section 16(4) . As per my understanding to claim ITC the compliance of Section 16(4) is on the recepient not on the supplier if such compliance is required by supplier part also then recepient should get benefit of Circular No. 183/15/2022 . Plz guide.