issue settled in GST audit u/s. 65 and after dropping ASMT-12, can the department issue SCN , and pass order under section 73 - Goods and Services Tax - GST

RTP is traders. for FY 2017-18, once GST department issued audit notice and settled the matter in audit report u/s. 65(6) of the GST Act on various issues, RTP paid for those issues and common credit was not raised in audit by Audit Team headed by Assistant Commissioner, CGST. Thereafter, Superintendent, CGST issued ASMT-10 on common credit issue, reply submitted in ASMT 11 and dropped the case on common credit issue. Thereafter officer changed and another Superintendent, CGST, directly issued SCN in DRC-01 , RTP submitted reply and stated all the previous facts, officer passed order passed and demand raised on common credit issue. My Question is that the order and demand without jurisdiction?