Urgent - Query on Wrong Invoices by Vendors and ITC

Hello Experts, 

My vendor has issued some wrong invoices to us which we have informed them that we are not accepting the said invoices, we have not booked nor taken any ITC on those invoices, this is for FY 2022-23, now the vendor is saying as per GST Rules we can not simply ignore the invoices and should have issued debit note against the same. 

They had issued us some 1.5 Crore of wrong monthly invoices instead of some 10 Lacs of monthly invoices, we never accounted the same and did notified them immediately at that point of time. 

We did never accepted the invoices so there is no question of issuing a debit note if my understanding is correct. They should have reversed the invoices by Sept of the subsequent month to get the amount taxes already paid by them to the govt and now since they failed to do so they are shifting the blam to us is what my understanding is. 

Is my understanding correct ? or Is there any GST law that say we can not ignore the invoices at GST Portal even if we have not accounted them and have to issue a Debit note ? Is it true?

Please do let us know who is right here. Thanks for your time reading the question and helping me out here :-)