Recovery of Tax — While seeking an exemption from payment of the pre-deposit of 10% of the disputed tax and cess, the petitioner in its appeal indicated that, in view of the bank guarantee already furnished by it, it need not pay the pre-deposit of 10% of the disputed tax and cess. The petitioner in the writ petition sought direction to the 5th respondent to pass orders in the stay application preferred along with the appeal expeditiously and to keep in abeyance the recovery proceedings till such time as orders are passed by in the stay application. Writ petition disposed of with the certain directions to the respondents including keeping the bank guarantee in abeyance till such time as orders are passed and communicated to the petitioner on the stay application. — Minar Iron and Metals Private Limited Vs. State Tax Officer Squad No.1, State Goods and Service Tax Department, Palakkad, Assistant State Tax Officer, Squad No.1, State Goods and Service Tax Department, Palakkad, State of Kerala, State Goods and Service Tax Department, Thiruvananthapuram, Government of India, Department of Revenue, Central Board of Excise and Customs, New Delhi, Deputy Commissioner of Stat Tax (Appeals), State Goods and Service Tax Complex, Palakkad, Federal Bank Ltd. and Assistant Commissioner of State Tax, State Goods And Service Tax Department, Palakkad [2019] 17 TAXLOK.COM 017 (Kerala)