The Ghana Revenue Authority (GRA) has challenged a High Court order directing the Bank of Ghana to disburse GH¢79.65 million from its Tax Refund Account to Servestar Minwax (WA) Limited and its Director, Henry Manly-Spain.

The High Court (Commercial Division 3), in an order issued on July 22, 2026, directed the payment following a legal dispute over an alleged overpayment of import duties dating back to 2009.

The GRA said the original claim involved less than GH¢1 million, but the judgment debt has since risen to GH¢79.65 million, including 35% daily compound interest.

The Authority said it has taken legal steps to challenge the judgment and prevent what it considers an unvalidated amount from being paid from the Tax Refund Account.

“GRA will not permit unvalidated judgment debts to be paid from tax revenue,” the Authority said in a statement dated September 15, 2026.

The GRA said it 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.

It has also applied to set aside the Garnishee Order Absolute, citing what it described as material discrepancies in the certified judgment debt.

The Authority said its application included a request for a forensic reconciliation of the judgment sum claimed by Servestar Minwax to establish the actual amount owed.

Businessman rejects GH¢79m judgment debt, says he expected less than GH¢10m - Report

The Court granted the request on August 20, 2026, allowing for the appointment of an independent auditor to review and reconcile the judgment sum.

Dispute over Tax Refund Account

A major issue in the dispute is the attachment of the GRA’s Tax Refund Account at the Bank of Ghana.

The GRA maintains 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 also directed an internal audit of the reconciliation and litigation process surrounding the case to identify any lapses and strengthen internal controls.

The GRA confirmed that it had received a petition from Manly-Spain asking the Authority not to disburse the judgment amount.

According to the GRA, Manly-Spain has publicly indicated that his legitimate claim for overpaid duties and the value of containers sold since 2009 is significantly lower than the GH¢79.7 million awarded by the Court.

The Authority commended Manly-Spain for what it described as his honesty, integrity and patriotism in raising concerns about the judgment amount.

The GRA said it remained 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.

Read the statement below



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