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. These rules mark a shift towards a digital-centric and transparent framework designed to address the backlog of GST appeals, thereby reducing the burden on High Courts. The primary objective behind this reform is to streamline the resolution process, instill confidence among taxpayers, and align with India’s broader objectives of enhancing the ease of doing business in the country. The implementation of these rules is expected to bring about a more efficient and accountable system for resolving GST disputes, ultimately benefiting both taxpayers and the government.