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 came into effect on April 24, 2025. The newly notified rules introduce a digital-centric and transparent framework to address the backlog of GST appeals, aiming to lessen the burden on High Courts. This reform is designed to streamline the resolution process, enhance confidence among taxpayers, and align with India’s objectives of improving the ease of doing business in the country.