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 will come into effect on April 24, 2025. The newly notified rules are designed to streamline the process of resolving pending GST appeals by introducing a digital-first approach and ensuring transparency in the proceedings. This initiative is aimed at reducing the burden on High Courts, expediting the resolution of disputes, enhancing taxpayer confidence, and supporting India’s objectives of improving the ease of doing business in the country. The implementation of these rules is expected to bring about a more efficient and effective mechanism for resolving GST-related disputes, ultimately benefiting both taxpayers and the government.