Josiah
The Ghana Revenue Authority (GRA) has appealed a High Court decision ordering the payment of GH¢79.65 million to Servestar Minwax (WA) Limited in a long-running judgment debt dispute.
The appeal follows a Garnishee Order issued by the High Court’s Commercial Division 3 on July 22, 2026, directing the Bank of Ghana (BoG) to release GH¢79,651,132 from the GRA’s Tax Refund Account to the company and its Director, Henry Manly-Spain.
In a statement issued on September 15, the GRA said its lawyers had filed a Notice of Appeal against the entire ruling.
The Authority said it had also applied to have the Garnishee Order Absolute set aside and was seeking an independent forensic reconciliation of the amount awarded, which it considers excessive.
According to the GRA, the case dates back to 2009, when Servestar Minwax allegedly overpaid import duties amounting to less than GH¢1 million.
The company subsequently went to court and obtained judgment in its favour.
However, the GRA says there is now a significant difference between the amount it acknowledged after its own reconciliation and the GH¢79.65 million awarded by the court.
The Authority attributed the large figure partly to the application of 35 per cent daily compound interest and said it wants the judgment debt independently reviewed to establish the amount actually due.
GRA challenges attachment of Tax Refund Account
The GRA is also challenging the decision to attach its Tax Refund Account at the Bank of Ghana.
It argues that the account was created by law specifically to pay legitimate tax refunds and is protected under Section 69 of the Revenue Administration Act, 2016 (Act 915).
The Authority maintains that the account should not be subjected to attachment in the manner ordered by the High Court.
Independent review ordered
The GRA said the High Court on August 20, 2026, granted its request for an independent auditor to review and reconcile the judgment sum claimed by Servestar Minwax.
The Commissioner-General has also directed an internal audit of the reconciliation and litigation process to identify any lapses and strengthen the Authority’s internal controls.
The GRA further disclosed that it had received a petition from Henry Manly-Spain asking the Authority not to release the judgment amount. It said the petition had been brought to the attention of the court as part of its application to set aside the Garnishee Order Absolute.
The Authority commended Mr Manly-Spain for publicly indicating that the amount he believes is legitimately due to him is significantly lower than the GH¢79.7 million awarded by the court.
The GRA said the claim relates to overpaid import duties and the value of containers sold, dating back to 2009.
It stressed that it would continue to defend the interests of the state while respecting lawful court decisions.
The Authority said it “will not permit unvalidated judgment debts to be paid from tax revenue.”
At the same time, it reaffirmed its commitment to the rule of law and said it would comply with lawful decisions of the courts in the interest of justice.
Source:Omanghana
