(1) Any person aggrieved by any decision or order passed under the Act or the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017) may appeal to -

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

(b) the Joint Commissioner of State Tax (Appeals) where such decision or order is passed by the officer upto the rank of Deputy Commissioner of State Tax, 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 Act or the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017) may appeal to -

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

(b) the Joint Commissioner of State Tax (Appeals) where such decision or order is passed by the officer upto the rank of Deputy Commissioner of State Tax, within six months from the date of communication of the said decision or order.

(3) The Commissioner of State Tax may transfer an appeal from one appellate authority to another appellate authority on an administrative ground to be recorded in writing or may club multiple cases of appeal arising out of substantive similar grounds of appeal and assign them to one appellate authority.