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 implementation of these rules marks a shift towards a digital-first approach and a more transparent framework for addressing pending GST appeals, thereby 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 objectives of improving the ease of doing business in the country. This move is expected to bring about greater efficiency and effectiveness in resolving GST disputes, ultimately benefiting both taxpayers and the overall business environment in India.