Notice under Sec 63 of CGST Act, 2017 - Goods and Services Tax - GST

XYZ received notice on 13-01-2025 under Sec 63 for FY 2017-18. However, on the date of issueance of notice, XYZ is registered. Please share your views if the same can be done by the department ? Further Sec 63 talks about issuance or order within a period of five years from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates, in this case, what shall be the due date for FY 2017-18 for passing the order ?