(1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act by the officer of the rank of Deputy Commissioner of state tax or below may appeal to the appellate authority of the jurisdiction not below the rank of Joint Commissioner of state tax , as may be appointed by the Government, within three months from the date on which the said decision or order is communicated to such person.

(2) An authorized officer directed under sub-section (2) of section 107 to apply against any decision or order passed under this Act or the Central Goods and Services Tax Act may apply to the appellate authority of the jurisdiction not below the rank of Joint Commissioner of state tax, appointed by the Government, within six months from the date of communication of the said decision or order.