Section 161 - Goods and Services Tax - GST

Hi all, Client received an adjudication order U/s 73 demanding Tax from the Proper Officer (Audit), But prior to the adjudication, enforcement had raised the same issue and accepted the liability payment in GSTR-3B next financial year. The audit officer did not give opportunity of being heard before passing the order. Assessee filed appeal. To avail benefit U.s 128A , withdrew the appeal and filed SPL-02 . The officer is given SCN for rejecting application in Form SPL-03 . Whether the adjustment of liability not done by the department can be rectified U/s 161 , though beyond time period. Whether it is apparent mistake? Thanks