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According to the Wall Street Journal, GTAT wrote in a document submitted to the court: "Our intention is to accuse Apple of breaking the contractual claims regulations signed by both parties and suing Apple for unfair practices. We believe that Winning a battle with Apple, but a lawsuit against a company with more than $100 billion in funding, is a huge challenge, and we can't afford high legal costs. Therefore, we can only choose to reconcile with Apple. â€
GTAT also said that it plans to completely withdraw from the sapphire production industry. However, Apple’s previous arguments are exactly the opposite. Apple said in a previous statement that it will continue to evaluate the development of GTAT in the manufacture of large-volume sapphire crystals.
Last week, Apple reached an agreement with GTAT. The latter will sell more than 2,000 furnaces in the Arizona plant to pay for the $440 million in sapphire equipment purchases that Apple has paid for GT. The amount will be non-interest and will be repaid in four years.
At the time, GTAT's lawyers said that the two sides were peacefully breaking up, and the company would no longer claim from Apple, and agreed that it would not do anything to undermine Apple's reputation. What GTAT is doing at the moment is undoubtedly a slap in the face.
A few days ago, GTAT COO Daniel W. Squiller submitted a 22-page document to the Delaware Bankruptcy Court. In this document, he tells the story of the unknown between GTAT and Apple. Squiller said that in order to make both parties profitable before filing for bankruptcy, GTAT had to let each furnace "have" the ability to produce 262 kilograms of sapphire to meet Apple's requirements.
However, in reality, the capacity of each furnace will not exceed 100 kg at most, but the two companies hope to achieve profitability by expanding production scale.
In Squiller's personal view, most of the responsibilities should be borne by Apple because they had already stated all possible risks in the contract, but Apple was not willing to take it. Squiller pointed out that GTAT promised to raise a lot of sapphires for Apple, but Apple did not have the obligation to buy them.
In addition, Squiller also pointed out that the furnace equipment for producing sapphire is higher than expected. Similarly, Squiller blames Apple for this, he wrote in the file that these devices were picked by Apple, not themselves. The COO said that Apple's equipment was not only economically viable but also unable to produce the products they wanted.
Squiller said that in the production process, only Apple can issue orders to replace production equipment, specifications or materials, while GTAT does not. In addition, GTAT has no say in the pricing of sapphire, it is Apple's insistence that the sale of sapphire has been in a state of loss.
Squiller said that GTAT lost about $900 million because of its cooperation with Apple, but $439 million has already been paid for by Apple.
So far, Apple has not responded to this. However, the "enthusiasm" Squiller has already thought for Apple:
The failure of cooperation is due to the fact that GTAT cannot achieve the production capacity under the contract;
GTAT can call this cooperation at any time in 2013;
Unlike GTAT, Apple is willing to accept the “potential risk†under the contract;
GTAT agrees that it adopts a statement that production specifications are not up to standard;
Apple did not mistakenly control or interfere with the production of GTAT;
Apple is unaware of the money lost by GTAT in this cooperation.
However, considering that Apple and GTAT have reached a settlement, Squiller does not intend to explain this in more detail even if there is more opinion. 
GTAT has no choice but to blame Apple for letting it lose $461 million
According to foreign media reports on October 29, Apple's sapphire supplier GTAT revealed to the US bankruptcy court the truth about its settlement with Apple: Apple is a big man, GTAT does not have enough litigation funds, so he had to seek reconciliation.