However, due to a recent update in forum policy, the question author now is not able to accept their own answers. So I have written a brief summary of the solution this issue. Please feel free to accept it as the answer, which would benefit others who also has similar issues in forum.
Issue:
Microsoft Teams Direct Routing unable to hear the caller. This issue persists for calls directed to the call queue as well as individual end users. Our setup utilises Microsoft Direct Routing in conjunction with Gamma. Despite testing the system on three separate networks, the problem remains. It also affects all devices, including Yealink, Windows, Android, and iOS, regardless of updating them to the latest Teams version.
Solution:
After being unable to fix the problem, we decided to transition to Microsoft Teams - Operator Connect Service. This move has addressed all our concerns and our phone system is now functioning correctly.
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