JUDGMENT Oswal, J. - The petitioners have filed the present petition for quashing of the order dated 28.09.2010 passed by the respondent No. 1 in appeal titled, 'M/s Adarsh Radio vs. Dy. Commissioner Commercial Taxes (Appeals) Jammu and another', whereby the appeal filed by the respondent No.2 has been allowed and the orders passed by the First Appellate Authority and Assessing Authority have been set aside. 2. The order has been impugned on the ground that sub section (11) of section 7 of the J&K GST Act, 1962 provides for carrying out of reassessment in the event the turnover chargeable to tax has escaped assessment. Further, the finding of the Tribunal that turnover of a dealer does not include opening/closing stock is totally wrong incorrect and against the spirit of tax jurisprudence. 3. Heard Mr. KDS Kotwal, Dy. AG on the issue of maintainability. 4. Brief facts are that the respondent No. 2 being aggrieved of the order dated 02.12.2006 passed by the Assessing Authority, Sales Tax Circle-F Jammu thereby raising tax liability of Rs. 74,535/, interest of Rs. 84,970/and penalty of Rs. 1,49,070/due to reassessment, preferred an appeal before the Deputy Commissioner, Commercial Taxes, Appeals (Appellate Authority), Jammu and the Deputy Commissioner, Commercial Taxes Appeals vide order dated 29.11.2008 dismissed the said appeal. The respondent No. 2 being aggrieved of the order dated 29.11.2008 preferred second appeal in terms of Section 11-A of the J&K GST Act, 1962 before the respondent No. 1 and the respondent No. 1 vide its order dated 28.09.2010 allowed the appeal filed by the respondent No. 2 thereby quashing both the orders passed by Assessing Authority Circle-F Jammu and 1st Appellate Authority. As per scheme of the Act, orders of reassessment passed under section 7(11) of the Act are appealable before the Appellate Authority under section 11 of the Act. Section 12 of the Act provides for appeal to the Tribunal and also provides remedies available thereafter. 5. A perusal of Section 12(D) of the Act provides that after the appeal is decided by the Tribunal, any party aggrieved of the same can approach the Tribunal seeking reference of question(s) of law arising out of the order of the Tribunal, to this Court for its opinion. 5. A perusal of Section 12(D) of the Act provides that after the appeal is decided by the Tribunal, any party aggrieved of the same can approach the Tribunal seeking reference of question(s) of law arising out of the order of the Tribunal, to this Court for its opinion. Section 12 (D) further provides that in the event, the Tribunal rejects the application for seeking reference of question(s) of law arising out of the order of the Tribunal to this Court, the aggrieved party can file an application before this Court seeking direction to the Tribunal to refer the aforesaid question(s) to this Court for its opinion. 6. The petitioners have not availed the said remedy and approached this Court directly by filing the writ petition on 12.07.2012 whereas, the order impugned is dated 28.09.2010. The petitioners have not availed the remedy available to them in terms of Section 12(D) of the Act. 7. The identical issue was considered by this Court in case titled, 'State of J&K vs. M/s 92.7 FM and another' reported in JKJ ONLINE 5139. In the said case, the writ petition filed by the petitioner therein, without availing the remedy available under the Act was dismissed. As such, on the same analogy, the present writ petition too is liable to be dismissed. 8. At this stage, Mr. Kotwal submits that the petitioners may be permitted to avail appropriate remedy as available under law. He further submits that the period consumed in the present litigation be excluded for the purpose of calculation of period of limitation for filing the appropriate application before the Tribunal. 9. Viewed thus, the present petition is disposed of with a liberty to the petitioner to avail appropriate remedy as available under law within a period of four weeks from today and the period spent by the petitioners before this Court in the present petition shall be excluded for availing the said remedy.