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 newly notified rules introduce a transparent and digital-centric framework to address the backlog of GST appeals, aiming to lessen the burden on High Courts. This strategic shift in the dispute resolution process is geared towards speeding up the resolution of cases, enhancing taxpayer confidence, and harmonizing with India’s objectives of improving the ease of doing business in the country. The implementation of these rules is expected to streamline the GST dispute resolution process and provide a more efficient and effective mechanism for resolving tax-related issues.