The Ghana Revenue Authority (GRA) is challenging a GHS 79.65 million judgment debt pursued by Servestar Minwax (WA) Limited. The tax authority insists this substantial amount must undergo an independent reconciliation before any payment.
This dispute originated in 2009 over an alleged import duty overpayment of less than GHS 1 million. However, through various legal proceedings, the claimed amount has escalated significantly. The GRA attributes a large portion of this increase to the application of 35% daily compound interest.
This situation highlights ongoing challenges within Ghana's public finance management and legal system. Unvalidated judgment debts can strain the national budget, diverting funds from essential public services. The GRA's stance reflects a broader government effort to safeguard state resources and ensure fiscal prudence. Previous cases of judgment debts have often led to public outcry and increased scrutiny of state institutions.
The High Court’s Commercial Division 3 ordered the Bank of Ghana on July 22, 2026, to release the funds. This order directed the release from the GRA’s Tax Refund Account to Servestar Minwax and its Director, Henry Manly-Spain. The GRA has since appealed this ruling, asking the court to set aside the Garnishee Order Absolute.
The GRA has also successfully secured an opportunity for an independent auditor to scrutinise the judgment sum. The High Court granted the GRA’s request for a forensic reconciliation on August 20, 2026. This audit aims to determine whether the demanded amount accurately reflects the actual liability.
Beyond the disputed figure, the GRA is contesting the decision to attach its Tax Refund Account. The authority argues that this account is legally protected under Section 69 of the Revenue Administration Act, 2016 (Act 915). It is specifically designated for paying legitimate tax refunds to taxpayers, not for general judgment debt settlements.
The GRA has also pointed to a position attributed to Henry Manly-Spain, the Director of Servestar Minwax. Documents submitted through his solicitor suggest that the amount he considers legitimately due is considerably lower than the GHS 79.65 million awarded. This lower figure relates to overpaid duties and the value of containers sold since 2009.
The GRA has brought this discrepancy to the court's attention. Furthermore, the Commissioner-General has ordered an internal audit into the reconciliation and litigation processes surrounding this matter. This internal review aims to understand how the initial small claim ballooned into such a large sum.
The authority's earlier application for a stay of execution was unsuccessful. However, the GRA plans to renew this application before the Court of Appeal when the new legal year begins. This step is crucial for preventing the immediate disbursement of funds while the appeal is pending.
The GRA maintains that these steps are necessary to safeguard public funds while complying with valid court decisions. The authority stated, “GRA will not permit unvalidated judgment debts to be paid from tax revenue.” This commitment underscores its dedication to the rule of law and defending the State's financial interests. The outcome of this appeal and the independent audit will be closely watched by businesses and legal observers. It will set a precedent for how similar disputes involving state funds are handled in the future. The integrity of the tax refund system and public trust in financial governance are at stake.