The Ghana Revenue Authority (GRA) has filed a notice of appeal against the entirety of a High Court ruling directing the Bank of Ghana (BoG) to release GH¢79.65 million from the Authority’s tax refund account to Servestar Minwax (WA) Limited and its director, Henry Manly-Spain.
The Authority has also applied to the High Court to set aside the Garnishee Order Absolute, citing material discrepancies in the certified judgment debt and questioning the basis of the amount awarded.
The case follows a Garnishee Order issued by the High Court (Commercial Division 3) on July 22, 2026, directing the BoG to disburse GH¢79,651,132 from the GRA Tax Refund Account to the plaintiff.
At the heart of the dispute is a claim arising from an alleged overpayment of import duties of less than GH¢1 million dating back to 2009.
Servestar Minwax subsequently commenced legal proceedings against the GRA over the overpayment, resulting in a judgment in favour of the company.
However, the GRA says the amount it had reconciled as owing differs significantly from the GH¢79.65 million liability awarded by the Court. The judgment debt includes what the Authority describes as 35 percent daily compound interest, which forms part of the amount being pursued through the garnishee proceedings.
GRA challenges attachment of tax refund account
The GRA maintains that its Tax Refund Account held at the Bank of Ghana under Section 69 of the Revenue Administration Act, 2016 (Act 915), is a statutorily protected account established for the payment of legitimate tax refunds to taxpayers.
It argues that the account cannot be subjected to attachment in the manner directed by the Garnishee Order.
The Authority’s legal challenge forms part of a broader effort to establish the correct amount due and protect public funds while the dispute remains before the courts.
Independent reconciliation ordered
As part of its application to set aside the Garnishee Order Absolute, the GRA has requested a forensic reconciliation of the judgment sum claimed by the plaintiff.
The Court granted the request on August 20, 2026, paving the way for the appointment of an independent auditor to review and reconcile the claimed judgment debt.
The GRA believes the amount being claimed is excessive and says the independent review will help establish the accurate figure.
The Commissioner-General has also directed an internal audit of the reconciliation and litigation processes surrounding the case to identify any lapses and strengthen the Authority’s internal controls.
The GRA has further acknowledged receipt of a petition from Mr Manly-Spain to the Commissioner-General asking the Authority not to disburse the judgment amount.
According to the GRA, the position has been formally placed before the Court as part of the application seeking to set aside the Garnishee Order Absolute and reconcile the judgment sum.
Further legal action
The GRA said its lawyers had previously applied to the High Court for a stay of execution of the ruling, but the application was denied.
The Authority said it intends to renew the application before the Court of Appeal at the commencement of the legal year.
GRA commends Manly-Spain
The Authority also commended Mr Manly-Spain for what it described as his honesty, integrity and patriotism in publicly acknowledging that his legitimate claim against the GRA may be substantially lower than the GH¢79.65 million awarded by the Court.
According to the GRA, Mr Manly-Spain has indicated that documentation submitted to his solicitor shows that his legitimate claim relating to overpaid duties and the value of containers sold in 2009 is significantly below the judgment amount.
The GRA said the development underscores the need for the judgment debt to be properly reconciled before any payment is made.
The Authority assured taxpayers and the wider business community that it would not allow unvalidated judgment debts to be paid from tax revenue.
It reiterated, however, that it remains committed to respecting the rule of law and complying with lawful court decisions, while exercising its responsibility to protect the financial interests of the State.
