Gst departmental audit u/s 65 of the act

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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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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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