Diffrence of Stamp Duty on Property registered

Sir, I hv bought plot in Indirapuram Ghaziabad, deal in June 2020 and property registration in Nov 2020 with full n final payment. Pls note that, we hv bought property in peak covid time, when all market crashed and property aslo downside. I sellout my stock/mutual funds on downside as all maket down. I hv bought plot at Rs. 1.03 Crore which was fare market value at that time. Whereas Circle rate was higher and we have paid stamp duty on Circle rate (which was higher then market rate). Stamp paid on 1.16 Crore. Later on GDA Revenue dept has sent notice stating that, Stamp Duty diffrence of Rs. 2.40 Lakh. They are referering one registry had done 1 year back I.e. in 2019, and even that property not in our society, it was other society and its fully developed 80% occupied, and the other hand our society have all plots only, only 2-3% home constructed, even basic things, Electricity, Water, Gas yet to be approved in society, it's undeveloped piece of land. How we can compare undeveloped area with fully developed area. And we have arranged 4-5 Sales registration copies, which also of same period 2020-21 and done on Circle Value. Request to expertrs, pls advice. Regds, Rakesh