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. The new rules are designed to streamline the process of resolving pending GST appeals by introducing a digital-first approach and fostering transparency in the system. This overhaul aims to reduce the burden on High Courts, accelerate the resolution of disputes, enhance taxpayer confidence, and support India’s objectives of improving the ease of doing business in the country. The implementation of these rules marks a crucial step towards creating a more efficient and effective GST dispute resolution framework in India.