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 will come into effect on April 24, 2025. The implementation of these rules signifies a shift towards a digital-first and transparent framework designed to streamline the process of addressing pending GST appeals, thereby diminishing the need for recourse to High Courts. The primary objective behind this overhaul is to accelerate the resolution of disputes, enhance taxpayer confidence, and align the country’s regulatory environment with its broader ease of doing business objectives.