India’s Goods and Services Tax (GST) dispute resolution mechanism is poised for a significant transformation following the introduction of the GSTAT Procedure Rules, 2025, which came into effect on April 24, 2025. The implementation of these rules marks a pivotal shift towards a digital-centric and transparent framework designed to address the backlog of GST appeals and lessen the burden on High Courts. The primary objective of this initiative is to streamline the process, enhance trust among taxpayers, and align with the country’s objectives of improving its ease of doing business ranking. The GSTAT Procedure Rules, 2025, are expected to bring about a more efficient and effective dispute resolution mechanism for GST-related matters in India.