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 newly notified rules are designed to streamline the process of resolving pending GST appeals by introducing a digital-first and transparent framework that aims to reduce the burden on High Courts. This overhaul is part of a broader strategy to 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 these rules is expected to bring about a more efficient and effective dispute resolution system for GST-related matters, ultimately benefiting businesses and taxpayers across India.