The Supreme Court heard Special Leave Petition (Civil) No. 55201/2026 filed by the Joint Commissioner of Commercial Taxes against M/s. Essem 18 Construction, challenging a Karnataka High Court judgment dated 23‑04‑2026. The Court noted that a related Special Leave to Appeal (Civil) Diary No. 42086/2026 is pending and adjourned the matter for listing after four weeks, without delivering a substantive ruling. This content may not be financially relevant.