"Of course our party and government will go to the Supreme Court for justice. If we think we have not got justice, we have the right to go to the higher court," Banerjee told reporters.
She said her party would fight it both "politically and legally", terming the High Court's order to stop the Kolkata Police investigation in the matter as "unfortunate".
Referring to a statement by state BJP president Dilip Ghosh that after the UP elections the CBI will start probe into the Narada tapes, Banerjee wondered how could he make such statement in advance.
"Before a judgment is given, how can BJP state president make a press announcement that after the UP elections the CBI will investigate the Narada tapes. Before a judgment is given a political party is giving all directions.. I am a lawyer and I am really shocked," she said.
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"This was made an issue in the 2016 elections and all the three ministers shown in the Narada tapes had won the elections," she said.
"Rs one or two lakh is not a factor... The public wants to know how many crores of funds were spent in the UP elections?" Banerjee asked.
Maintaining that her party had obtained Income Tax clearance regarding all donations received by it, she said there should be an investigation against her if she had done anything wrong.
Earlier in the day, the court had ordered a preliminary enquiry into the sting, observing that the conduct of public figures must be beyond reproach.
It said that given the persons against whom allegations have been made are ministers, MPs and other senior leaders from the state, it would be just to direct the CBI, and not a state agency, to conduct a preliminary enquiry.
The court directed the CBI to register FIR, if required, after completion of the preliminary enquiry and initiate formal investigation thereafter.
The Narada sting tapes, which were released to different news organisations before the 2016 Assembly elections in West Bengal, showed some leaders allegedly taking money.