Complaint eligibility and preconditions: grievance cell representation, superior authority recourse, prescribed time limits and non maintainability conditions apply. Any person or authorized representative may file a written complaint with the Indirect Tax Ombudsman identifying the parties, facts, documents and relief; electronic filings are accepted provided a signed printout is placed on record and relates back to the filing date. Complaints are maintainable only after a written representation to the office Grievance Cell or to a superior authority has been made and resulted in no reply within one month, rejection, or an unsatisfactory reply. Complaints are time barred after the prescribed period, and are not maintainable if frivolous, previously settled by the Ombudsman, or the subject of ongoing appeals or court proceedings.