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The HC dismissed the petition without quashing the impugned notices, granting the petitioner liberty to furnish full details, including copies of state authority orders for 2017-18 and 2018-19 and particulars of pending appeals, for fresh consideration by the Central authorities; those authorities are directed to consider such submissions on their merits and in accordance with law. With respect to the remaining years (2019-20 to 2022-23), the HC held the asserted jurisdictional bar inapplicable and confirmed that the Central authorities are at liberty to adjudicate the notices for those years on merits. The petition is disposed of, subject to the petitioner's compliance with the directed disclosures.