Accra: The Ghana Revenue Authority (GRA) has challenged a High Court order directing the Bank of Ghana to disburse GHS79.65 million from its Tax Refund Account to Servestar Minwax (WA) Limited and its Director, Henry Manly-Spain. The High Court (Commercial Division 3) issued this order on July 22, 2026, following a legal dispute regarding an alleged overpayment of import duties dating back to 2009.
According to Ghana Web, the GRA stated that the original claim involved less than GHS1 million, but the judgment debt has since increased to GHS79.65 million, including 35% daily compound interest. The Authority has taken legal steps to challenge the judgment and prevent what it considers an unvalidated amount from being paid from the Tax Refund Account. The GRA emphasized in a statement dated September 15, 2026, that it will not allow unvalidated judgment debts to be paid from tax revenue.
The GRA has filed a Notice of Appeal against the High Court’s ruling in full and intends to renew its application for a stay of execution before the Court of Appeal after the High Court denied an earlier application. Additionally, it has applied to set aside the Garnishee Order Absolute, citing material discrepancies in the certified judgment debt. The Authority’s application included a request for a forensic reconciliation of the judgment sum claimed by Servestar Minwax to establish the actual amount owed.
The Court granted the request on August 20, 2026, allowing for the appointment of an independent auditor to review and reconcile the judgment sum. A significant issue in the dispute is the attachment of the GRA’s Tax Refund Account at the Bank of Ghana. The GRA asserts that the account is protected under Section 69 of the Revenue Administration Act, 2016 (Act 915), and is designated for the payment of legitimate refunds to taxpayers who have overpaid.
The Commissioner-General has directed an internal audit of the reconciliation and litigation process surrounding the case to identify any lapses and strengthen internal controls. The GRA confirmed receiving a petition from Manly-Spain requesting the Authority not to disburse the judgment amount. According to the GRA, Manly-Spain has publicly indicated that his claim for overpaid duties and the value of containers sold since 2009 is significantly lower than the GHS79.7 million awarded by the Court. The Authority commended Manly-Spain for his honesty, integrity, and patriotism in raising concerns about the judgment amount.
The GRA stated it remains committed to respecting the rule of law and lawful decisions of the courts while taking all legitimate steps to protect the financial interests of the state.