The Ghana Revenue Authority (GRA) has filed a Notice of Appeal against a High Court decision directing the payment of GH¢79.65 million to Servestar Minwax (WA) Limited in a judgment debt dispute.
The appeal follows a Garnishee Order issued by the High Court (Commercial Division 3) on July 22, 2026, directing the Bank of Ghana (BoG) to disburse GH¢79.65 million from the GRA Tax Refund Account to Servestar Minwax and its Director, Henry Manly-Spain.
The GRA said it had also applied to set aside the Garnishee Order, Absolute and was seeking a forensic reconciliation of the judgment sum, which it considers excessive.
Appeal and stay
In a press release issued last Tuesday, the GRA said its legal counsel had filed the notice of appeal against the entirety of the high court’s ruling.
“The GRA, through its legal counsel, has filed a notice of appeal against the entirety of the High Court’s ruling,” the authority said.
It said an earlier application for a stay of execution was denied by the High Court, adding that a renewed application for a stay of execution would be filed at the Court of Appeal at the commencement of the legal year.
The GRA said it had also submitted an application to set aside the Garnishee Order Absolute, citing material discrepancies in the certified judgment debt.
Background
The GRA pointed out that the dispute originated from an overpayment of import duties of less than GH¢1 million in 2009, for which the company subsequently instituted legal proceedings against the authority.
The company obtained judgment in its favour, but the GRA said the key issue now was the difference between the amount it had acknowledged after reconciliation and the GH¢79.65 million awarded by the court, which included 35 per cent daily compound interest.
The GRA said its application sought a forensic reconciliation of the judgment sum as asserted by the plaintiff to ensure that the correct amount is reflected.
Refund account
The GRA also challenged the attachment of its Tax Refund Account at the BoG, saying the account was established by law for the payment of legitimate tax refunds.
It said the account was protected under Section 69 of the Revenue Administration Act, 2016 (Act 915), and could not be attached in the manner directed by the court.
“The GRA maintains that the Refund Account held at the Bank of Ghana, pursuant to Section 69 of the Revenue Administration Act, 2016 [Act 915], is a statutorily protected account designated for the payment of legitimate refunds to taxpayers who have overpaid and cannot be subjected to attachment in the manner directed,” the authority said.
Independent audit
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.
It said the Commissioner-General had also directed an internal audit of the entire reconciliation and litigation process relating to the case to identify any lapses and strengthen controls.
The authority said it had also received a petition from Mr Manly-Spain asking it not to disburse the judgment amount, and that the position had been placed before the court in the application to set aside the Garnishee Order Absolute.
The GRA commended Mr Manly-Spain for publicly stating that the amount legitimately due to him was significantly less than the GH¢79.7 million awarded by the court.
“The management of the GRA extends its heartfelt commendation for the exceptional honesty, integrity and patriotism demonstrated by Mr Henry Manly-Spain,” the statement said.
It said his claim related to overpaid duties and the value of containers sold, dating back to 2009.
The authority said it would continue to defend the interests of the state, while complying with lawful court decisions.
“The GRA will not permit unvalidated judgment debts to be paid from tax revenue,” it said.
It reiterated its commitment to the rule of law and adherence to the lawful decisions of the honourable court in the interest of justice while exercising its responsibility to defend the interests of the state.
