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Odata API API_MATERIAL_DOCUMENT_SRV throwing error Deficit of PU GR quantity 20 PC (M7021)

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We have a particular case where we post a Goods receipt against a Purchase order (Movement 101) after the goods receipt we post a Return Delivery to vendor (movement type 122)
with reference to the PO without any issue. However if we repeat the steps and try to post a second 122 movement we are receiving error 'Deficit of PU GR quantity 20 PC ....'  and the posting fails. In post goods movement MIGO it works fine.  

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Just to point out

In Cloud release CE2008 the API does not yet fully support the GR Based IV processing.

These reference fields are not available until release CE2011 end of October start of Nov 2020