From CJSC submitted a declaration to the tax authority

CJSC "From" filed a tax return with a tax authority according to which the amount of VAT paid upon acquisition of goods was deducted. The tax authority decided to hold the taxpayer liable for the incomplete payment of VAT in connection with the unlawful use of deductions. The tax authority based this conclusion on the fact that the supplier from whom CJSC “From” purchased the goods is not in the Unified State Register of Legal Entities and does not submit reports to the tax authorities.
Evaluate the arguments of the tax authority and indicate what the court decision might be in the event of appeal against the decision to bring to justice.