3B FILED NIL FOR SEPT 17 TO DEC 17 ITC DISALLOWED BY OFFICER - Goods and Services Tax - GST

SIR I have filed gstr1 for the period sept 17 to dec17 but gstr3b was filed nil for the same period.The case is under appeal the concerned officer is not allowing the itc on the grounds that gstr3b for the above period has been filed nil.My facts in the appeal stated is that though i have filed nil gstr3b but i have filed my annual return gstr9 on time with proper discharge of liabilities including the nil period besides gstr2a is also reflecting excess liabilities.The officer is not considering the same. I have also referred him the judgement passed by honourable madras high court in the case of shri shanmuga hardwares electricals dated 20/2/24 in this regard.what to do now please help me out.