The Ghana Revenue Authority (GRA) has taken legal steps to stop the disbursement of a GH¢79.65 million judgment debt awarded against it in a case dating back to 2009.
The dispute originated from an alleged overpayment of import duties by Servestar Minwax (WA) Limited, involving an amount of less than GH¢1 million.
The liability subsequently rose to GH¢79.65 million after a 35% daily compound interest rate was applied by the court.
On July 22, 2026, the High Court (Commercial Division 3) issued a Garnishee Order directing the Bank of Ghana to release the amount from the GRA Tax Refund Account.
However, Servestar Minwax Director Henry Manly-Spain subsequently petitioned the GRA Commissioner-General to halt the payment, arguing that the amount legitimately owed was significantly lower than the court-awarded sum.
GRA said it welcomed the intervention and commended Manly-Spain for his position.
“The Management of GRA extends its heartfelt commendation for the exceptional honesty, integrity, and patriotism demonstrated by Mr. Henry Manly-Spain. He has publicly declared that, based on documentation submitted to his solicitor, his legitimate claim against GRA… is significantly less than the GH¢79.7 million awarded by the Court.”
The Authority said it had filed a Notice of Appeal against the High Court ruling and applied to set aside the Garnishee Order Absolute, citing discrepancies in the certified judgment debt.
On August 20, 2026, the court granted GRA’s request for an independent auditor to conduct a forensic reconciliation of the disputed amount.
GRA also said the Commissioner-General had ordered an internal audit into the reconciliation and litigation history of the case.
The Authority said it would continue defending public funds while complying with the law.
