Appearance of a broad structure in the low- and high-energy regions can be explained, following the arguments of Besson et al. ~\cite{Besson:1991jd}, by the suggestion that the effect of the succession of the direct and reverse transition is to transform the original single crystal into nanocrystals. In that case the actual Raman spectrum is not strictly limited by the law of pseudomomentum conservation but rather reflects the phonon density of states ~\cite{Perlin:1992jd}. Unfortunately there is no available data about density of states in GaN ~\cite{Perlin:1992jd}. Applying Bogoliubov space transformation we transform the Hamiltonian of the two dimensional electron gas in a perpendicular magnetic fields with considered the both Rashba and Dresselhaus spin-orbit coupling into the two dimensional electron gas in a perpendicular magnetic fields with considered the Rashba spin-orbit coupling only with modifying strength. So in this case the actual Raman spectrum which reflects the phonon density of states as well as new accompanying effects at universal broadening of cyclotron absorption ~\cite{Turkevich:2019jd} is coupled with the law of pseudomomentum conservation also.