General News
GRA challenges GH¢79.65m judgment debt to Servestar Minwax
The Ghana Revenue Authority (GRA) has challenged the enforcement of a GH¢79.65 million judgment debt awarded to Servestar Minwax (WA) Limited, insisting that the amount must first be independently reconciled before any payment is made.
The dispute, which dates back to 2009, reportedly started over an alleged overpayment of import duties involving less than GH¢1 million.
Servestar Minwax subsequently secured judgment against the GRA. However, the Authority says the amount now being pursued through garnishee proceedings has risen to GH¢79,651,132, including what it describes as 35% daily compound interest.
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’s Tax Refund Account to Servestar Minwax and its director, Henry Manly-Spain.
The GRA has since applied for the Garnishee Order Absolute to be set aside and has also filed a Notice of Appeal against the ruling.
A major development occurred on August 20, 2026, when the court allowed a forensic reconciliation of the judgment sum.
The decision allows an independent auditor to examine the calculations and determine the actual amount legitimately owed.
The GRA said its application for the reconciliation was intended to ensure that the correct figure is reflected in the proceedings.
“GRA’s application includes a request for a forensic reconciliation of the judgment sum as asserted by the plaintiff to ensure that the correct amount is reflected,” the Authority said.
According to the GRA, its own reconciliation indicates that the amount legitimately owed to Servestar Minwax is significantly lower than the GH¢79.65 million being pursued.
The Authority has also cited documents it says were submitted to the solicitor of Henry Manly-Spain, indicating that he disputes the GH¢79.65 million figure.
The GRA said the documents show that Mr Manly-Spain’s legitimate claim relating to overpaid duties and the value of containers sold since 2009 is considerably lower than the amount awarded by the court.
“His legitimate claim against GRA 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,” the Authority said.
The GRA said Mr Manly-Spain’s position has been formally presented to the court as part of the proceedings seeking to set aside the garnishee order and establish the correct value of the judgment debt.
The Authority is also challenging the attachment of its Tax Refund Account at the Bank of Ghana.
It argues that the account is legally protected and was established specifically to facilitate the payment of legitimate tax refunds to taxpayers who have overpaid their taxes.
The GRA is relying on Section 69 of the Revenue Administration Act, 2016 (Act 915) in support of its position.
“GRA maintains that the Refund Account held at the Bank of Ghana…is a statutorily protected account designated for the payment of legitimate refunds to taxpayers who have overpaid and cannot be subjected to attachment in the manner directed,” it said.
The Authority’s initial application for a stay of execution was unsuccessful.
The GRA, however, says it intends to renew the application before the Court of Appeal at the beginning of the new legal year.
Meanwhile, the Commissioner-General has directed an internal audit into the reconciliation and litigation processes surrounding the case.
The audit is expected to establish whether any lapses occurred and identify measures to strengthen the Authority’s internal controls.
The GRA said the various steps being taken are aimed at protecting public funds while ensuring that lawful court decisions are respected.
“The Authority reiterates its commitment to abide by the rule of law and adherence to the lawful decisions of the honourable court in the interest of justice; while at the same time it exercises the legitimate responsibility to defend the interest of the state,” the Authority said.