regardin section 16(2)(c) - Goods and Services Tax - GST

one of my client received intimation u/s 61 for the period 2019-20 requiring to deposit tax of Rs-104976/- due to non filing of GSTR 3B by the supplier. it has also been mention in the intimation that the assesse has done voilation of section 16(2)(c) . however ITC is reflected in GSTR-2A but the supplier has not filied its GSTR-3B till the date of issue of ASMT-10 . kindly advise what to do.