The Supreme Court is taking up on Tuesday (January 20, 2026) for hearing separate pleas filed by the States of Tamil Nadu and Kerala asking the same question — is the Directorate of Enforcement (ED) a “juristic person”.
A ‘juristic’ person is a legal fiction by which a non-human, like an incorporated company, is recognised to have rights, duties, sue or be sued like a human being.
The question cropped up in the Kerala High Court when the ED filed a writ petition under Article 226 of the Constitution seeking the enforcement of its rights.
The State of Kerala, represented by advocate CK Sasi, countered that the ED was not a “person” but a statut
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