(1) Any person aggrieved by any decision or order passed under the Puducherry Goods and Services Tax Act, 2017 or the Central Goods and Services Tax Act may appeal to-

(a) the Commissioner of State Tax where such decision or order is passed by the Joint or Deputy or Assistant Commissioner;

(b) the Assistant Commissioner (Appeals) where such decision or order is passed by the Commercial Tax Officer or Deputy Commercial Tax Officer or Assistant Commercial 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 the Puducherry Goods and Services Tax Act, 2017 or the Central Goods and Services Tax Act may appeal to-

(a) the Commissioner of State Tax where such decision or order is passed by the Joint or Deputy or Assistant Commissioner;

(b) the Assistant Commissioner (Appeals) where such decision or order is passed by the Commercial Tax Officer or Deputy Commercial Tax Officer or Assistant Commercial Tax Officer,

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