DOUBLE ADJUDICATION.IS IT ACCEPTABLE? - Goods and Services Tax - GST

Dear experts You are aware that, the GST Act provides for adjudication under Section 73 and Section 74 on complete fulfilling the specified conditions thereunder. However in some situations the parameters of both these sections are apparently manifest for the same year for the same taxpayer. That being the case, is it acceptable to conclude double adjudication separately under these sections for the same year for the same taxpayer? Alternatively, whether a single adjudication under Section 74 would be the right remedy with respective provisions as regards to levy prescribed amount of penalty for such unusual situation? On practical note, many double adjudications are being concluded to take care of such situation. I understand that to overcome such situation, a new unified Section 74A is brought in place applicable from FY 2024-25 onwards. I warmly welcome experts to offer comments.