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. This development marks a shift towards a more efficient and transparent process for handling pending GST appeals, aiming to lessen the burden on High Courts. The implementation of these rules is expected to streamline the resolution process, enhance taxpayer confidence, and support India’s objectives of improving the ease of doing business in the country. The digital-first approach of the new framework is designed to expedite the resolution of disputes and promote a more accountable and accessible system for taxpayers. With these changes, the GST dispute resolution mechanism is poised to become more effective and user-friendly, ultimately benefiting businesses and taxpayers across India.