GST audit and scrutiny

taxpayer has been communicated regarding departmental audit for 5 yrs i.e. from 18-19 to 22-23.

Departmental audit for 18-19 and 19-20 already conducted.
ASMT-10 already issue and dropped for 20-21.

1. Can the department conduct an audit if the scrutiny for 20-21 has already been completed?

2. If the SCN u/s 73 for 20-21 lapses on 30/11/24, can the department raise a demand during the audit?