India’s GST dispute resolution process 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 resolution of pending GST appeals by implementing a digital-first and transparent framework, thereby reducing the burden on High Courts. This initiative is geared towards accelerating the resolution process, enhancing taxpayer confidence, and supporting India’s objectives of improving the ease of doing business in the country.