(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 Joint Commissioner of State Tax (Appeals), where such decision or order is passed by any proper officer up to and including the rank of an Deputy Commissioner of State Tax;

(b) any officer not below the rank of Additional Commissioner of State Tax (Appeals) where such decision or order is passed by the Joint 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 this Act or the Central Goods and Services Tax Act may appeal to,-

(a) the Joint Commissioner of State Tax (Appeals) where such decision or order is passed by any proper officer up to and including the rank of an Deputy Commissioner of State Tax;

(b) any officer not below the rank of Additional Commissioner of State Tax (Appeals) where such decision or order is passed by the Joint Commissioner of State Tax;

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