India’s Goods and Services Tax (GST) dispute resolution mechanism is undergoing a significant transformation with the introduction of the GSTAT Procedure Rules, 2025, which came into effect on April 24, 2025. These rules mark a shift towards a digital-centric and transparent framework for addressing pending GST appeals, aiming to decrease the burden on High Courts. The primary objective behind this reform is to streamline the resolution process, enhance confidence among taxpayers, and align with India’s objectives of facilitating a business-friendly environment. The new rules are expected to bring about a more efficient and timely resolution of GST disputes, ultimately contributing to a more robust and effective tax administration system in the country.