So... there's an infamous bit of Touhou fan art called Cookie☆ which spawned a thousand memes and a whole peculiar internet subculture. One of the memes involves the Cookie-version of Nazrin saying "Nai desu" (I don't have it); that's from this video where there's a shopping scene and Ichigo (Alice) tries to buy ingredients from NYN (Nazrin) but they're out of... almost everything. That's been endlessly remixed -- for example, I had this song on loop while drawing this piece (until it drove me nuts...), and here's one that combines it with Undertale:

(src: dahaoli - pixiv - danbooru)

I basically just made my own version of the gag.

If you want to go down the rabbit hole further:

• https://danbooru.donmai.us/wiki_pages/cookie_(touhou)
• https://cookiewiki.org/Main_Page

I thought was VGCats

Not sure what you're thinking of, but there is a VGCats spin-off called Super Effective that has a number of Zubat jokes in it. I don't think it has the exact 2 panel you're thinking of though.