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

(b) the Special Commissioner (Appeals) where such decision or order is passed by the Joint or Deputy Commissioner;

(c) the Additional Commissioner (Appeals) where such decision or order is passed by the Assistant Commissioner or Superintendent,

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

(b) the Special Commissioner (Appeals) where such decision or order is passed by the Joint or Deputy Commissioner;

(c) the Additional Commissioner (Appeals) where such decision or order is passed by the Assistant Commissioner or Superintendent,

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