India’s Goods and Services Tax (GST) dispute resolution mechanism is undergoing a significant transformation with the recent notification of the GSTAT Procedure Rules 2025, which will come into effect on April 24, 2025. The introduction of these rules marks a shift towards a digital-first approach and a more transparent framework for addressing pending GST appeals, thereby reducing the dependence on High Courts for dispute resolution. This strategic move is intended to streamline the process, accelerate the resolution of disputes, enhance taxpayer confidence, and align with India’s objectives of improving the ease of doing business in the country. The implementation of the GSTAT Procedure Rules 2025 is expected to bring about greater efficiency and effectiveness in handling GST-related disputes, ultimately benefiting taxpayers and contributing to a more business-friendly environment in India.