The Delhi High Court has stayed proceedings against e-commerce giants Flipkart and Amazon in an alleged GST evasion case. Background: The case pertains to allegations that Flipkart and Amazon had evaded Goods and Services Tax (GST) by not paying the tax on the sale of goods through their platforms. Parties: The petitioners are the Directorate General of Goods and Service Tax Intelligence (DGGI) and the respondents are Flipkart and Amazon. Legal issues: The key issue is whether Flipkart and Amazon can be held liable for GST evasion. Court observations: The court observed that the DGGI had not followed the due process of law in initiating the proceedings against Flipkart and Amazon. Significance: The stay on proceedings is significant as it may have implications for the e-commerce industry as a whole, and may impact the way GST is collected and paid by online marketplaces. The court's decision may also have a bearing on the government's efforts to crack down on tax evasion by e-commerce companies. The case is likely to be closely watched by the industry and the government, and may have far-reaching implications for the e-commerce sector in India. The court has directed the DGGI to file a response to the petition and has listed the matter for further hearing. The stay on proceedings will remain in force until the court passes a final order in the case.