India’s Goods and Services Tax (GST) dispute resolution mechanism is undergoing a significant transformation with the introduction of the GSTAT Procedure Rules, 2025, scheduled to come into effect on April 24, 2025. The implementation of these rules signifies a shift towards a digital-centric and transparent approach to address pending GST appeals, diminishing the need for recourse to High Courts. The primary objective behind this initiative is to streamline the resolution process, enhance confidence among taxpayers, and harmonize with India’s objectives of facilitating a conducive environment for conducting business. The GSTAT Procedure Rules, 2025, are poised to revolutionize the GST dispute resolution landscape, marking a pivotal moment in India’s tax administration system.