(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 Special Commissioner (Appeals) where such decision or order is passed by the Additional Commissioner,

(b) the Additional Commissioner (Appeals) where such decision or order is passed by the Senior Joint Commissioner,

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

(d) any officer not below the rank of Joint Commissioner (Appeals) where such decision or order is passed by the Deputy Commissioner, the Assistant Commissioner or the 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 Special Commissioner (Appeals) where such decision or order is passed by the Additional Commissioner,

(b) the Additional Commissioner (Appeals) where such decision or order is passed by the Senior Joint Commissioner,

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

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

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