India’s Goods and Services Tax (GST) dispute resolution process 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-centric and transparent framework for addressing pending GST appeals, ultimately reducing the burden on High Courts. The primary objective behind this overhaul is to streamline the resolution process, enhance taxpayer confidence, and align with India’s broader objectives of improving the ease of doing business in the country. The new rules are designed to expedite the resolution of GST disputes and provide a more efficient and effective mechanism for handling appeals. By leveraging digital technologies and promoting transparency, the GSTAT Procedure Rules, 2025, aim to create a more conducive environment for businesses and taxpayers to address their grievances related to GST issues. This initiative is expected to bring about a positive impact on India’s business landscape by fostering a more conducive and investor-friendly regulatory environment. The overhaul of the GST dispute resolution mechanism reflects the government’s commitment to enhancing the efficiency and effectiveness of tax administration in the country. Businesses and taxpayers can now look forward to a more streamlined and responsive process for resolving GST-related disputes, thereby contributing to a more vibrant and dynamic business ecosystem in India.