Indirect Tax Ombudsman complaints: Enables conciliation or binding awards to resolve grievances against indirect tax administration. The Indirect Tax Ombudsman, Delhi is empowered to receive complaints after prior departmental representation, where no reply is received within one month or the complainant is dissatisfied. Complaints must be written or electronically filed with signature, stating facts and relief sought. The Ombudsman may facilitate conciliation or mediation or issue a speaking award binding on parties subject to conditions; proceedings are summary, not bound by formal evidence rules, and confidentiality is maintained except as required for natural justice.