ORDER : BHARGAV D. KARIA, J. 1. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: “12A. That this Hon’ble Court be pleased to issue a writ of mandamus, or a writ in the nature of direction, or any other appropriate order, to hold that the Biomass Fired (Steam) Boilers and Agro Waste Thermic Fluid Heaters are “Waste to Energy” plant and eligible for concessional rate of GST in terms of Sr. No.201A of Notification No.01/2017-CGST (Rate) (Annexure-B); B. That this Hon’ble Court be pleased to issue a writ of Certiorari, or a writ in the nature of Certiorari, or any other appropriate writ for calling for the records and proceedings related to the issuance of the Order No.GUJ/GAAAR/ APPEAL/2021/16 dated 08.04.2021 passed by the Ld. Gujarat Appellate Authority for Advance Ruling (Annexure-P) and after going into legality and validity, proprietary thereby to quash and set aside the proceedings initiated by the impugned Order No. GUJ/GAAAR/ APPEAL/2021/16 dated 08.04.2021; C. That this Hon’ble Court be pleased to issue a writ of mandamus, or a writ in the nature of mandamus, or any other appropriate order for granting the refund of the differential amount of tax paid by the petitioner for the period from 01.07.2017 till date; D. For costs of the petition/application and orders thereon and; E. For such further and other reliefs, as this Hon’ble Court may deem fit and proper in the facts and circumstances of the case.” 2. The brief facts of the case are as under: 2.1. The petitioner is engaged in the business of manufacturing of various industrial Boilers including the Biomass Fired (Steam) Boilers and Agro Waste Thermic Fluid Heaters. 2.2. The industrial Boilers being manufactured by the petitioner both conventional and non-conventional products as fuel for generation of heat/ steam. The conventional fuel includes oil, gas and/or coal, whereas the non-conventional fuel includes municipal wastes/ Biomass waste and/or Agro waste such as rice husk, ground nutshell, palm kernel shell, husk, baggase, etc. 2.3. It is the case of the petitioner that the Biomass/ Agro Fired (Steam) Boilers manufactured by the petitioner exclusively for its non-conventional fuel i.e. Agro Waste only for generation of steam. It was submitted that the Agro Waste Thermic Fluid Heaters exclusively uses Agro waste. 2.3. It is the case of the petitioner that the Biomass/ Agro Fired (Steam) Boilers manufactured by the petitioner exclusively for its non-conventional fuel i.e. Agro Waste only for generation of steam. It was submitted that the Agro Waste Thermic Fluid Heaters exclusively uses Agro waste. It is therefore the case of the petitioner that both Biomass/ Agro Fired Steam Boilers as well as the Agro Waste Thermic Fluid Heaters would be classifiable under the Chapter Heading No.8402 19 90 to the Customs Tariff Act, 1975, which is also adopted for classifying the goods under the GST regime for determining rate of tax and supply of the goods. Reference was made to the Central Government Notification No.01/2017 dated 28th June 2017, which notifies different rates of GST applicable on different goods. As per the Schedule - II, Entry No.201A prescribes rates for Chapter 84, 85 or 94 with regard to renewable energy devices and parts for their manufacture, which includes Bio-gas plant, Solar power based devices, Solar power generating system, Wind mills, Wind Operated Electricity Generator, Waste to Energy Plant/ devices, Solar lantern/ solar lamp, Ocean waves/ tidal waves energy devices/plants, Photo voltaic Cells, whether or not assembled in modules or made up into panels. For such products, GST rates at the rate of 12% was prescribed upto 30th September 2021 and thereafter, as per Notification No.08/2021 with effect from 30th September 2021, GST rates, which was chargeable at 5%, was increased to 12%. 2.4. Reliance was placed on Schedule II, Entry No.310 of Chapter 8402 for Steam or other Vapour Generating Boilers, for which GST rate of 18% is prescribed. 2.5. It was submitted that the petitioner filed an application before the Gujarat Advance Ruling Authority under Section 97 of the CGST Act in Form ARA-01 on 16th March 2020. Since the goods manufactured by the petitioner, which is Agro Waste for generation of steam/ heat for use in the manufacturing process by the customer, the petitioner claims to be eligible for lower rate of tax at 5% and 12% instead of 18%. 2.6. Since the goods manufactured by the petitioner, which is Agro Waste for generation of steam/ heat for use in the manufacturing process by the customer, the petitioner claims to be eligible for lower rate of tax at 5% and 12% instead of 18%. 2.6. The Gujarat Advance Ruling Authority, after hearing the petitioner, by order dated 17th September 2020, rejected the application preferred by the petitioner disallowing the benefit of lower rate of GST on the ground that on the basis of details of the products available on the website of the petitioner, the conventional fuel was stated to have been used for generation of heat or steam, and the petitioner has not provided any information with regard to the use of non-conventional fuel for the Boilers, Biomass Fired (Steam) Boilers or industrial Agro Waste Thermic Fluid Heaters manufactured by the petitioner. The Gujarat Advance Ruling Authority has also rejected the application of the petitioner for not producing any documentary evidence such as supply contracts, order of WTEP (Waste to Energy Plant) from the concerned authority to substantiate that the products manufactured by the petitioner are supplied to use in initial setting up of renewable energy plants and devices including Waste to Energy Plants/ devices. 3. Feeling aggrieved by the order dated 17th September 2020 passed by the Gujarat Advance Ruling Authority, the petitioner preferred the appeal before the Gujarat Appellate Authority for Advance Ruling on 29th October 2021 under Section 100 of the CGST Act. The petitioner, along with the appeal, also submitted various flowcharts explaining the manufacturing process to demonstrate that the disputed goods are eligible for lower GST rate of 5%/ 12% instead of 18%. 4. The petitioner also filed its further submissions on 18th January 2021. 5. After providing an opportunity of hearing to the petitioner, the Gujarat Appellate Authority for advance ruling, by order dated 8th April 2021, upholding the ruling of the Gujarat Advance Ruling Authority, held that as per the Annual Report for the year 2019-20 of the Ministry of New and Renewable Energy, Waste to Energy Plant includes recovery from energy in the form of Biogas/ Bio- CNG/ Enriched Bio-gas/ Power and since the goods manufactured by the petitioner do not recover energy in the form of Biogas/ Bio-CNG/ Enriched Bio-gas/ Power, the same are not eligible for lower rate of GST. 6. 6. Being aggrieved, the petitioner has challenged both the orders passed by the Gujarat Advance Ruling Authority as well as the Gujarat Appellate Authority for Advance Ruling by preferring this petition. 7. Learned advocate Mr. Hardik Modh for the petitioner submitted that the goods i.e. Biomass/ Agro Fired (Steam) Boilers and the Agro Waste Thermic Heaters are only using the non-conventional fuel of Agro Waste such as rice, coconut shell, groundnut shell, cotton stalk, bagasse, etc, and therefore, both the products manufactured by the petitioner ought to have been considered for lower rate of GST by relying upon the Entry in Schedule - II being Entry No.201A under Chapter No.84, 85 or 95 as renewable energy devices. It was also pointed out that the Biomass Boilers and the Agro Waste Thermic Fluid Heaters are also used in the Waste to Energy Plants. It was submitted that both the authorities misunderstood the entire manufacturing process to be used in both the products. 8. Learned advocate Mr. Modh, in order to substantiate his submissions, has referred to and relied upon the invoices issued by the petitioner for sale of the products, which clearly shows that the product is under the HSN Code 84021990 and as per the manufacturing process, it was described before the authorities. It was tried to demonstrate that there was no use of any conventional fuel for running both types of Boilers and Heaters, which only uses the non-conventional fuel. It was further submitted that the Gujarat Advance Ruling Authority has only considered the material available on the website of the petitioner without considering the details submitted by the petitioner along with the application, which clearly stipulates that the products manufactured by the petitioner are using non-conventional fuel. It was submitted that the Gujarat Advance Ruling Authority has committed an error by relying upon the details of all the products without distinguishing between the products which uses the conventional fuel and non-conventional fuel, and thereby, committed an error by adopting the products, which uses the conventional fuel as the same fuel for the non-conventional products of the petitioner namely Biomass (Steam) Boilers and Agro Waste Thermic Fluid Heaters. 9. Learned advocate Mr. 9. Learned advocate Mr. Modh submitted that the petitioner has placed on record the Performance Certificate issued by the Gulf Llyods Industrial Services (India) Pvt. Ltd., which has certified that both the products manufactured by the petitioner namely Biomass Agro Fired (Steam) Boilers and the Agro Waste Thermic Fluid Heaters are using Agro Waste such as rice husk, coconut shell, groundnut shell, cotton stalk, EFB, bagasse, etc. on the basis of the inspection carried out of the Agro Ecostate, CBW and it was certified that the product which is the Agro Waste only. Reliance was also placed on the Inspection Report dated 11th January 2020, to submit that the Inspecting Agency, after visiting the premises of the plants of the petitioner, carried out the performance testing for one hour, by using the Agro Waste as fuel and it was found in good working condition as per the manufacturer catalogue specification. It was further certified that the product is exclusively designed to use Agro Waste fuels and not suitable for use of conventional fuels like oil/ gas/ coal, etc. It was, therefore, submitted that the appellate authority, considering such certificate, has not raised any issue with regard to use of the non-conventional fuel, but, in the impugned order, the appellate authority has accepted the contention of the petitioner that the Biomass Fired (Steam) Boilers and Agro Waste Thermic Fluid Heaters of the petitioner are admittedly using the Agro Waste (Biomass) and not conventional fuels like Coal and Lignite. It was submitted that the Appellate Authority, however, rejected the appeal of the petitioner only on the ground that the products manufactured by the petitioner using non-conventional fuels are admittedly not “Waste to Energy Plants”, which according to the Appellate Authority, denotes a particular meaning and plants for recovery of the energy in the form of Biogas/ Bio-CNG/ Electricity from agricultural, industrial and urban waste. It was submitted that the steam generated by the Biomass Fired (Steam) Boilers and the Agro Waste Thermic Fluid Heaters manufactured by the petitioner generates steam and heat, which is not considered as Waste to Energy Plant by the Appellate Authority as the said products do not produce either Biogas/ Bio- CNG/ Electricity from the non-conventional fuels, which are used for such Boilers and the Agro Waste Thermic Fluid Heaters manufactured by the petitioner. It was, therefore, submitted that both the Gujarat Advance Ruling Authority and the Appellate Authority have given different findings with regard to denying lower rate of GST to the petitioner. 10. Learned advocate Mr. Modh has referred to and relied upon the decision of this Court in the case of The Principal Commissioner of Income Tax-2 vs. Jay Chemical Industries Ltd (R/Tax Appeal No.62 of 2020 decided on 17th February 2020), to submit that this Court, in the said judgement, has discussed in detail as to what is power in common parlance as to be understood as “energy”, which can be in any form being mechanical, electricity, wind or thermal and accordingly, the steam produced by the assessee in the said case was termed as “power”, which would qualify for the benefit available under Section 80IA(4) of the Income Tax Act, 1961. It was, therefore, submitted that the steam generated by the products manufactured by the petitioner is also power which is produced by use of the non-conventional fuels and would entitle the petitioner to get the benefit of lower rate of GST as per the Notification No.01/2017, wherein the rate prescribes to the renewable energy devices and Waste to Energy Plant is at 5%/ 12%, which includes Biogas Plant, Solar power based devices, etc. It was, therefore, submitted that this Court, in the aforesaid decision in the case of Jay Chemical (supra), has held that the steam would be power. It would be in the category of renewable energy produced by the plants or machines manufactured by the petitioner using the non-conventional fuel equivalent to Biogas and Solar power based systems or plants from using the waste converting into the energy. It was, therefore, submitted that the steam is nothing, but an energy produced by the Boilers and Heaters manufactured by the petitioner using the non-conventional fuel and would be entitled to the lower rate of GST as per the Entry No.201A of the Schedule - II of the GST Act. 11. Learned advocate Mr. Modh submitted that this petition is maintainable under Article 226 of the Constitution and this Court may quash and set aside the impugned order in exercise its extraordinary jurisdiction under Article 226 of the Constitution of India. 12. On the other hand, learned advocate Mr. 11. Learned advocate Mr. Modh submitted that this petition is maintainable under Article 226 of the Constitution and this Court may quash and set aside the impugned order in exercise its extraordinary jurisdiction under Article 226 of the Constitution of India. 12. On the other hand, learned advocate Mr. Ayaan Patel for the respondents Nos.2 and 3 submitted that both the Gujarat Advance Ruling Authority and the Appellate Authority have rightly rejected the claim of the petitioner of lower rate of GST in view of the fact that the petitioner has not submitted any document in support of the claim for use of the non-conventional fuel before the Advance Ruling Authority and it is the petitioner for the first time tried to justify such claim by producing certificate issued by a third party - private agency, which is as such would not be reliable for the purpose of granting lower rate of tax. Reliance was placed on the affidavit-in-reply filed on behalf of the respondents Nos.2 and 3, wherein it is categorically averred that both the authorities i.e. Advance Ruling Authority and the Appellate Authority have rightly referred to and relied upon the Government of India, Ministry of Environment, Forest and Climate Change Notification dated 8th April 2016, whereby the Solid Wastes Management Rules, 2016 have been notified. It was submitted that as per the said Notification, Rule 4.2.25 prescribes the Chapter on “Waste to Energy” and as per the said chapter, the objectives of Waste to Energy are to promote setting up of the projects for recovery of energy in the form of Biogas/ Bio-CNG/ Enriched Biogas/ Power from urban, industrial and agricultural wastes and captive power and thermal use through gasification in industries. It was, therefore, submitted that the Appellate Authority has rightly held that the goods manufactured by the petitioner in the form of Biomass Boilers and the Agro Waste Thermic Fluid Heaters neither generates Biogas/ Bio-CNG/ Enriched Biogas or Power, the same cannot be termed as Waste to Energy Plant or devices mentioned in Clause (e) of Entry at Serial No.234 of Schedule - I of the Notification No.01/2017 as the said Entry does not refer to Boiler generating heat and steam and therefore, both the authorities have rightly not enlarged the scope of the Entry No.234/ 201A and the petitioner is rightly not held to be entitled to the lower rate of GST for both the products. Learned advocate Mr. Patel also submitted that the jurisdiction of this Court under Article 226 of the Constitution of India for interference in the Advance Ruling Authority and the Appellate Authority is very limited, as held by the Hon’ble Supreme Court in the case of Appropriate Authority and another vs. Sudha Patil reported in 1998 (8) SCC 237 . 13. Reliance was also placed on the decision of the Hon’ble Bombay High Court in the case of JSW Energy Limited vs. Union of India reported in 2019 (27) GSTL 198 (Bom), to submit that the Hon’ble Bombay High Court, in the similar facts, held that the principles of judicial review do not concern themselves with the decision itself, but are mostly confined to the decision making process. It was submitted that there is no fault pointed out by the petitioner in any manner about the decision making process adopted by both the authorities and therefore, no interference can be made in the impugned orders passed by both the authorities while exercising extraordinary jurisdiction under Article 226 of the Constitution of India. 14. Having heard the learned advocates for both the sides and considering the facts of the case, it appears that the petitioner has made the application before the Gujarat Advance Ruling Authority for availing the lower rate of GST relying upon the Entry No.234/ 201A as per the Notification No.01/2017. 14. Having heard the learned advocates for both the sides and considering the facts of the case, it appears that the petitioner has made the application before the Gujarat Advance Ruling Authority for availing the lower rate of GST relying upon the Entry No.234/ 201A as per the Notification No.01/2017. On perusal of the application filed by the petitioner, it appears that except making an averment to the effect that the non-conventional fuel is required to be used for generation of steam in the Boilers and the Agro Waste Thermic Fluid Heaters produced by the petitioner, the petitioner failed to place on record any material to substantiate such claim. The Gujarat Advance Ruling Authority, while considering this aspect, has held as under: “16.1 For the purpose of ascertaining the type of fuel used for the said device, we have referred to the official website of the applicant wherein the products manufactured by them are portrayed. They have mainly categorised their product in four classes viz. Industrial Boiler, Solid Fuel Fired Thermic Fluid Heater, Solid Fuel Fired Boiler and Industrial Boilers which is evident from the following screen-shot of the relevant page: IMAGE 16.2 Under the category of Solid Fuel Fired Thermic Fluid Heater, the following products have been listed: Compact Modular Moving/ Reciprocating Grate Solid Fuel Fired Thermal Oil Heater Fluidized Bed Combustor Thermic Fluid Heater Compact moving grate type Solid Fuel Fired Thermal Oil Heater The nearest product that matches the description to the product under consideration is ‘Fluidized Bed Combustor Thermic Fluid Heater’. The fuel used for generating heat from the said product has been specified as Imported coal, rice husk, lignite, etc. as evident from the image produced below: IMAGE 16.3 Likewise, under the category of Industrial Boiler, the following products have been listed: Solid Fired Steam Boiler Biomass Steam Boilers Gas Boiler The nearest match, as per the brochure submitted during the course of personal hearing, is Biomass Steam Boiler. The fuel used for generating heat from the said product has been specified as Coal, wood, briquette, etc. as evident from the image produced under: IMAGE 16.4 Thus, it is seen that the products matching the description of the product under consideration use fuel such as Imported coal, rice husk, lignite, Coal, wood and briquette. None of these are non-conventional but are purely conventional fuels used for generation of heat or steam. as evident from the image produced under: IMAGE 16.4 Thus, it is seen that the products matching the description of the product under consideration use fuel such as Imported coal, rice husk, lignite, Coal, wood and briquette. None of these are non-conventional but are purely conventional fuels used for generation of heat or steam. As discussed above, the crucial factor is that the heat or steam should have been generated by use of a waste/ non-conventional element so as to qualify under the head ‘Waste to energy plants/devices’. However, the technical specifications available on the website of the applicant do not indicate that their product is generating energy from waste. Rather the literature indicates that the energy is generated by use of conventional elements as listed above. 16.5 In the instant case, we find that the applicant has presented partial facts and deliberately chosen to remain silent on the vital aspect regarding the fuel used in their energy devices/ plants. This situation is akin to naming one’s pet cat as ‘Tiger’ and asking someone the classification of the pet by referring to its name rather than the technical characteristics. Such analysis by merely referring to a name would lead to wrong conclusions. To avoid such erroneous conclusions, we have no option but to refer to the technical specifications of the products of the applicant as available on their official website. Reference to such technical specifications leads to the inescapable inference that the fuel used for generation of energy is not ‘waste’ but conventional energy generating elements. Resultantly, we find that the rates as specified at Sr. No. 234 of Notification No. 1/2017-Central Tax (Rate) will not be applicable to the product under consideration.” 15. Thus, the Advance Ruling Authority, after considering the material extracted from the website of the petitioner, came to the conclusion that the fuel used for generating heat for the products manufactured by the petitioner has been specified as Imported Coal, Rice husk, Lignite, etc. and in absence of any particular documentary evidence on record produced by the petitioner in support of the claim, the Advance Ruling Authority has come to the conclusion on the basis of the facts which are narrated hereinabove and on the basis of such facts, the Advance Ruling Authority denied the benefit of Entry No.234/ 201A of Schedule - I to the Notification No.01/2017 to the petitioner. It appears that without trying to justify the claim before the appellate authority by placing on record the certificate issued by the third party Inspecting Agency with regard to both the products, however, the petitioner failed to place on record any documentary evidence, which shows that both the products are using only the Agro Waste explained by the petitioner to avail the benefit of Entry No.234/ 201A of the Notification No.01/2017. The Appellate Authority, in its finding, has held that even if it is considered that the petitioner is using the Agro Waste products as if the non-conventional fuel, the petitioner would not be entitled to the benefit of Entry No.234/ 201A of the said Notification No.01/2017, which reads as under: Sr. No. Chapter/ Heading/Sub-heading/ Tariff Item Description of goods 234. 84, 85 or 94 Following renewable energy devices & parts for their manufactured (a) Bio-gas plant (b) Solar power based devices (c) Solar Power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants/devices (f) Solar lantern/solar lamp (g) Ocean waves/tidal waves energy devices/plants (h) Photo voltaic cells, whether or not assembled in modules or made up into panels 16. To get the benefit of lower rate of GST, it was the Biomass/ Agro Boilers as well as the Agro Waste Fluid Thermic Heaters produced by the petitioner does not fall under any category from (a) to (h). The claim of the petitioner is that it falls in the category of Waste to Energy Plant/ devices is also not considered by the Appellate Authority on the ground of Waste to Energy Plant, can be considered only the product, which produces either by Biogas/ Bio-CNG/ enriched Biogas or Power from urban, industrial and agricultural waste. The ‘power’ used by the Government of India, Ministry of Environment, Forest and Climate Change Notification dated 8th April 2016, in the objectives of the scheme for Solid Wastes Management Rules, the petitioner has tried to suggest that the power includes the steam, as held by this Court in the decision in the case of Jay Chemical Industries Ltd (supra), in which, this Court has held that the steam can be considered as power to grant the benefit of deduction under Section 80IA(4) of the Act. It is true that this Court has analyzed the word “power” to be understood in common parlance as “energy”, which also includes any form of mechanical, electricity and wind or thermal and the steam produced by the assessee can be termed as “power”. However, in the facts of the case, when the Entry No.234 of Schedule - I as per the Notification No.01/2017 refers to items Bio-gas plant, Solar power based devices, Solar power generating system, Wind mills, Waste to Energy Plant/ devices Solar lantern/ Solar lamp, Ocean waves, Photo voltaic Cells, etc., meaning thereby, that the Waste to Energy Plants/ devices would include only the devices or the plants, which generates energy and though the steam is included in energy and to be termed as power by this Court, the Appellate Authority has rightly analyzed the same in the impugned order as under: “9.6 It is thus evident that the phrase “Waste to Energy Plants” denotes a particular meaning. The said phrase refers to the plants for recovery of energy in the form of Biogas/ BioCNG/ Electricity from agricultural, industrial and urban wastes of renewable nature such as municipal solid wastes (MSW), vegetable and other market wastes, etc. Therefore, the approach of referring to the dictionary meaning of each of the terms “Waste”, “Energy” and “Plant” separately, as suggested by the appellant, would not be correct approach to understand the true meaning of the phrase “Waste to energy plants/ devices” used at clause (e) of Entry at Sl. No.234 of Schedule – I of Notification No.1/2017-Central Tax (Rate).” 17. Reference was also made by the Appellate Authority on the Gujarat Waste to Energy Policy – 2016 dated 28th March 2016, which refers to the generation of the power in form of electricity power. Therefore, while analyzing the Entry at Serial No.234/201A, the renewable energy devices and parts for the manufactured would refer to the Biogas, Solar Power generating system, Wind mills or Wind Mills Operating Electricity Generator and Waste to Energy Plant relating thereto only. Therefore, in the facts of the case, the petitioner is stated to have been manufacturing the Boilers/ thermal heaters by using the non-conventional fuel would not be qualified for Waste to Energy Plants and devices, as rightly held by the appellate authority. 18. Therefore, in the facts of the case, the petitioner is stated to have been manufacturing the Boilers/ thermal heaters by using the non-conventional fuel would not be qualified for Waste to Energy Plants and devices, as rightly held by the appellate authority. 18. Even otherwise, as held by the Hon’ble Apex Court as well as the Hon’ble Bombay High Court, there may be a limited jurisdiction to interfere with the decisions taken by both the authorities under Article 226 of the Constitution, as there is no flaw, which can be seen in the decision making process adopted by both the authorities. 19. In view of the foregoing reasons, this petition, being devoid of any merits, is, accordingly, dismissed. Notice is discharged.