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

(b) the Joint Commissioner (Appeals) where such decision or order is passed by the Deputy Commissioner;

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

(b) the Joint Commissioner (Appeals) where such decision or order is passed by the Deputy Commissioner;

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