(1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to the Additional Commissioner (Appeals) 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 the Additional Commissioner (Appeals) within six months from the date of communication of the said decision or order.