Gst departmental audit u/s 65 of the act

An assessee has received a departmental gst audit from 2017 to 2023 in january 2024. I wanted to understand whether department can issue the notice in form ADT -01 to the assessee for the year 2017 and 2018 or not.
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Quick Summary
This discussion addresses whether a GST departmental audit notice under Section 65 of the Act is valid for the financial years 2017-18, when the audit covers the period from 2017 to 2023. According to Rule 101(1) of the CGST Act, audits are conducted for financial years or multiples thereof. The consensus is that the department can indeed issue such a notice for the specified years, particularly if the audit falls under Section 74 of the CGST Act, 2017.

As per rule 101( please read rule 101 by search on Google)

(Sub rule 1)
The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year [or part thereof] 1 or multiples thereof. 
Yes as per Rule 101 department can issue the notice in form ADT -01 to the assessee for the year 2017 and 2018 as audit conducted by the department under Section 74 of CGST Act, 2017

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