The Ghana Revenue Authority (GRA) has taken steps to challenge GH¢79.65 million judgment debt being pursued by Servestar Minwax (WA) Limited, arguing that the amount must first be independently reconciled before any payment is made.
The dispute, which dates back to 2009, arose from an alleged overpayment of import duties involving an amount of less than GH¢1 million.
However, following years of litigation, the claim has increased to GH¢79,651,132, with the GRA attributing a substantial portion of the increase to the application of 35% daily compound interest.
The High Court’s Commercial Division 3, on July 22, 2026, ordered the Bank of Ghana to release the funds from the GRA’s Tax Refund Account to Servestar Minwax and its Director, Henry Manly-Spain.
The GRA has appealed the decision and submitted an application to set aside the Garnishee Order Absolute, citing material discrepancies in the certified judgment debt.
As part of its challenge to the judgment sum, the GRA has secured an opportunity for an independent auditor to examine the amount being claimed.
On August 20, 2026, the High Court granted the Authority’s request for a forensic reconciliation to establish whether the judgment sum accurately reflects the liability.
The GRA said the exercise is intended to ensure that the amount eventually paid, if any, is properly verified.
“GRA’s application includes a request for a forensic reconciliation of the judgment sum as asserted by the plaintiff to ensure that the correct amount is reflected,” the Authority said.
The GRA is also questioning the decision to attach its Tax Refund Account, arguing that the account is legally protected under Section 69 of the Revenue Administration Act, 2016 (Act 915).
According to the Authority, the account is specifically designated for the payment of legitimate tax refunds to taxpayers and should therefore not be subjected to attachment in the manner ordered.
The GRA has further drawn the court’s attention to documents submitted through Henry Manly-Spain’s solicitor, which, according to the Authority, indicate that the amount he considers legitimately due for overpaid duties and the value of containers sold since 2009 is significantly lower than the GH¢79.65 million judgment sum.
The Authority said it has brought the discrepancy to the attention of the court.
It added that the Commissioner-General has directed an internal audit into the reconciliation and litigation processes surrounding the matter.
The GRA said its earlier application for a stay of execution was unsuccessful but intends to renew the application before the Court of Appeal when the new legal year begins.
The Authority maintains that the legal steps are necessary to protect public funds while ensuring compliance with valid court orders.
“GRA will not permit unvalidated judgment debts to be paid from tax revenue,” the Authority said.
It added that it remains committed to the rule of law while defending the financial interests of the State.
Source:Fiilafmonline/3News
