The Supreme Court will hear petitions from Tamil Nadu and Kerala on January 20, 2026, over a crucial legal question: Is the Enforcement Directorate (ED) a "juristic person"? A juristic person is a non-human entity recognized by law to have rights and duties, like a company. Kerala's High Court raised this issue when the ED filed a writ petition under Article 226 of the Constitution. Kerala argued, through advocate CK Sasi, that the ED is a statutory body, not a legal person, and is part of the state itself. Kerala said such disputes between Centre and States should be heard only by the Supreme Court under Article 131. Kerala’s case followed the Kerala High Court's September 2025 ruling that the ED's writ petition against Kerala was maintainable. Earlier, a Single Judge of the High Court deemed the ED's status in the petition a "trivial defect," focusing on the petition's substance rather than form. The ED challenged a 2021 notification by Kerala that set up a Commission of Inquiry to investigate claims of coercion by ED officials in a gold smuggling case. The inquiry aimed to uncover if there was a conspiracy against Kerala's political leaders. Tamil Nadu, supporting Kerala, filed a separate Supreme Court petition through advocate T. Harish Kumar. Tamil Nadu criticized the ED for abusing legal process by filing a writ petition related to alleged illegal mining before the Madras High Court. Both states, frequently targeted by ED raids, want the Supreme Court to decide this legal point once and for all. Justice Dipankar Datta will lead the bench hearing the matter. Kerala argued that only statutory bodies with authority to sue can be juristic persons. The ED lacks this status, and the Deputy Director of Enforcement, being just an officer, cannot file writ petitions. Kerala said, "Neither the provisions of the Foreign Exchange Management Act nor that of the Prevention of Money Laundering Act constituted any character or right in law to entitle the ED to be recognised as one clothed with legal personality to be treated as a juristic person eligible in law to sue." Both states referenced a Supreme Court case that said the ability of a legal entity to sue or be sued is a matter of substance, not mere procedure. The hearing is set for January 20, 2026.