Object perception from multi-view cameras is crucial for intelligent systems, particularly in indoor environments, e.g., warehouses, retail stores, and hospitals. Most traditional multi-target multi-camera (MTMC) detection and tracking methods rely on 2D object detection, single-view multi-object tracking (MOT), and cross-view re-identification (ReID) techniques, without properly handling important 3D information by multi-view image aggregation. In this paper, we propose a 3D object detection and tracking framework, named BEV-SUSHI, which first aggregates multi-view images with necessary camera calibration parameters to obtain 3D object detections in bird's-eye view (BEV). Then, we introduce hierarchical graph neural networks (GNNs) to track these 3D detections in BEV for MTMC tracking results. Unlike existing methods, BEV-SUSHI has impressive generalizability across different scenes and diverse camera settings, with exceptional capability for long-term association handling. As a result, our proposed BEV-SUSHI establishes the new state-of-the-art on the AICity'24 dataset with 81.22 HOTA, and 95.6 IDF1 on the WildTrack dataset.