The Ghana Revenue Authority (GRA) has challenged a GH¢79.65 million judgment debt awarded to Servestar Minwax (WA) Limited, arguing that the amount is significantly higher than the company’s original claim over an import duty overpayment dating back to 2009.

In a statement released on September 16, 2026, the Authority said the dispute originally involved an overpayment of less than GH¢1 million, but the amount has since grown to GH¢79.65 million following the court’s award, which includes 35% daily compound interest.

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The case came into focus after the High Court’s Commercial Division 3, on July 22, 2026, issued a Garnishee Order directing the Bank of Ghana to release GH¢79,651,132 from GRA’s Tax Refund Account to Servestar Minwax and its Director, Henry Manly-Spain.

However, GRA is challenging the payment, insisting that there are discrepancies in the judgment debt and that its Tax Refund Account is legally protected for the payment of legitimate tax refunds.

“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,” GRA stated.

The Authority has filed a Notice of Appeal against the entirety of the High Court’s ruling after its initial application for a stay of execution was denied.

GRA has also secured approval for an independent forensic reconciliation of the amount being claimed. According to the Authority, the court granted the request on August 20, 2026, allowing an independent auditor to review the judgment sum.

Servestar Minwax Director Henry Manly-Spain has also petitioned GRA not to disburse the judgment amount.

GRA said Manly-Spain has publicly indicated that, based on documents submitted to his solicitor, his legitimate claim for overpaid duties and the value of containers sold dating back to 2009 is “significantly less than the GH¢79.7 million awarded by the Court.”

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The Commissioner-General has meanwhile ordered an internal audit of the entire reconciliation and litigation process to determine whether any lapses occurred and strengthen the Authority’s internal controls.

GRA has assured taxpayers that it will defend the financial interests of the state while complying with lawful court decisions.



DR/MA