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 implementation of these rules marks a shift towards a digital-first and transparent framework for addressing pending GST appeals, thereby decreasing the burden on High Courts. The primary objective behind this initiative is to streamline the process of resolving disputes, enhance taxpayer confidence, and harmonize with India’s objectives of improving the ease of doing business in the country. The GSTAT Procedure Rules, 2025, are designed to expedite the resolution of GST-related issues and provide a more efficient mechanism for taxpayers to address their grievances. By reducing the reliance on High Courts and embracing a digital approach, the Indian government aims to create a more accessible and responsive system for resolving GST disputes. This overhaul is expected to not only simplify the dispute resolution process but also contribute to a more conducive business environment in India. The notification of these rules represents a significant step towards enhancing the overall effectiveness and efficiency of the GST dispute resolution mechanism in the country.