(1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to-

(a) the Commissioner where such decision or order is passed by the Additional Commissioner State Tax or Joint Commissioner State Tax,

(b) Omitted,

(c) any officer not below the rank of Joint Commissioner (Appeals) where such decision or order is passed by the Deputy Commissioner State Tax, Assistant Commissioner State Tax or State Tax officer,

within three months from the date on which the said decision or order is communicated to such person.

(2) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to-

(a) the Commissioner where such decision or order is passed by Additional Commissioner State Tax or Joint Commissioner State Tax,

(b) Omitted,

(c) any officer not below the rank of Joint Commissioner (Appeals) where such decision or order is passed by the Deputy Commissioner State Tax, Assistant Commissioner State Tax or State Tax officer,

within six months from the date of communication of the said decision or order.