WORKS CONTRACTORS - TDS DATA - Goods and Services Tax - GST

respected sir, in the light of insertion of sec 128A , please discuss this issue. gst department has issued orders under SEC-74 during FY 2017-18,18-19,19-20 in the case of govt works contractors who did not disclose turnovers in GSTR-3B returns., based on data received from GSTR-7 returns (tds 2%) filed by contractee departments. please let me know whether, in above conditions orders under sec 73 or sec 74 sustainable under GST law or not. thanking you sir