How to Create New Purchase Order for Partial Un recieved Quantites or Purchase Order?

Dear All Experts,

We have created a requisition with 100 Qty with Line 1. Now created a PO with 100 Qty, now after receiving of 70 Qty of items, supplier refuses to deliver the 30 remaining items qty. Now we need to create a new PO for those remaining 30 Qty.

Please advice what will be the best practice for avail this requirement. As we need to close the also with 70 received items.