DRC-01 ISSUED TWICE FOR SAME SCN - Goods and Services Tax - GST

Respected Sir/Madam, I am seekiing your expert opinion regarding the issuance of two DRC-01 forms for the same Show Cause Notice (SCN), which was issued in connection with audit observations. First DRC-01 : Issued on 31.05.2024, covering a total liability of ₹1,42,52,000. This DRC-01 pertains solely to the financial year 2021-22, while liabilities for the financial years 2017-18, 2018-19, 2019-20, and 2020-21 were omitted.: a. Reply has already been submitted against the DRC-01 . Second DRC-01 : Issued on 28.08.2024, this revised DRC-01 reflects a total liability of ₹3,55,00,000 and covers the financial years 2017-18 through 2021-22 In this situation, Which DRC-01 should be considered for filling a reply because currently two SCN reflect in the GST portal. Moreover, if the second DRC-01 is to be considered, the extended period for the financial year 2017-18 appears to be time-barred. Are there any other points I should consider when preparing my reply? I would appreciate your advice.