The Ghana Revenue Authority (GRA) has rejected a High Court-directed payment of GH¢79.65 million to Servestar Minwax (WA) Limited, arguing that the amount awarded is excessive and does not reflect the original claim, which arose from an import duty overpayment of less than GH¢1 million in 2009.
In a press statement, the Authority disclosed that the dispute centres on the significant difference between the amount it acknowledges following reconciliation and the GH¢79.65 million judgment debt awarded by the court, which reportedly includes a 35 percent daily compound interest component.
The judgment follows legal action initiated by Servestar Minwax against the GRA over the alleged overpayment of import duties.
A Garnishee Order issued by the High Court (Commercial Division 3) on July 22, 2026, directed the Bank of Ghana to release GH¢79,651,132 from the GRA Tax Refund Account to the company.
However, the GRA insists that the Tax Refund Account is a protected statutory account established under Section 69 of the Revenue Administration Act, 2016 (Act 915), and is intended solely for the settlement of legitimate taxpayer refunds. The Authority contends that the account should not be attached in the manner ordered by the court.
The tax authority said it has already filed a Notice of Appeal against the High Court’s ruling. Although an initial application for a stay of execution was dismissed by the High Court, the Authority plans to renew the application at the Court of Appeal when the new legal year begins.
The GRA has also applied to have the Garnishee Order Absolute set aside, citing what it describes as material discrepancies in the certified judgment debt.
As part of its efforts to establish the correct liability, the Authority requested a forensic reconciliation of the judgment sum claimed by the plaintiff.
According to the statement, the court granted the request on August 20, 2026, paving the way for an independent auditor to review and reconcile the amount.
The Commissioner-General has additionally ordered an internal audit of the reconciliation and litigation process related to the case to identify any lapses and strengthen internal controls.
In a notable development, the GRA praised the conduct of Servestar Minwax Director, Mr. Henry Manly-Spain, who has publicly stated that the amount he believes is legitimately owed to the company is far below the GH¢79.7 million awarded by the court.
According to the Authority, Mr. Manly-Spain petitioned the Commissioner-General, requesting that the judgment amount not be paid until the figure is properly reconciled.
The GRA said this position has been formally presented before the court as part of its application to set aside the garnishee order and review the judgment sum.
The Authority reaffirmed its commitment to safeguarding public resources and maintaining the integrity of Ghana’s tax refund system.
“GRA will not permit unvalidated judgment debts to be paid from tax revenue,” the statement said, adding that while it remains committed to complying with lawful court decisions, it also has a responsibility to defend the interests of the State.
The Authority assured taxpayers, the business community and the general public that it will continue to pursue all lawful avenues to ensure that any amount eventually paid is properly validated and accurately determined.
Source: businesspostonline
