Rectification of the GST Order - Goods and Services Tax - GST

My client is importer of goods and sells the goods locally. Recorded all the sales and purchases during the year 2019-2022. However, some eway bills not created by oversite. My sales are matching with Income tax returns, GST Annual returns and Form 3B sales tax is paid fully. My declared turnover is higher than the Eway bill turnover for all the years. Officer passed an order U/s. 73(9) of the CGST Act without DIN number levied the tax on the difference of turnover with Eway sales along with interest penalty. Is the difference turnover again liable to GST Tax? Is it does not lead to double tax? Is this order rectifiable U/s. 161 of the CGST Act . Can the officer pass a rectification order reducing the liability? Please advice