(1)

Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to -

(a) the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner;

(b) [any officer not below the rank of Joint Commissioner (Appeals)] where such decision or order is passed by the Deputy or Assistant Commissioner or Superintendent,

(2)

An officer directed under sub-section (2) of Section 107 to appeal against any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to -

(a) the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner;

(b) [any officer not below the rank of Joint Commissioner (Appeals)] [Substituted 'the Additional Commissioner (Appeals)' by Notification No. G.S.R. 1075(E), dated 30.10.2018 (w.e.f 19.6.2017).] where such decision or order is passed by the Deputy or Assistant Commissioner or the Superintendent,