India’s Goods and Services Tax (GST) dispute resolution mechanism is poised for a significant transformation following the introduction of the GSTAT Procedure Rules, 2025, which came into effect on April 24, 2025. The newly implemented rules are designed to create a transparent and digital-centric framework for addressing pending GST appeals, thereby diminishing the dependency on High Courts for dispute resolution. This initiative is geared towards streamlining the resolution process, enhancing taxpayer confidence, and harmonizing with India’s objectives of improving the ease of doing business.