The Ghana Revenue Authority (GRA) has challenged a GH¢79.65 million judgment debt awarded to Servestar Minwax (WA) Limited in a dispute over import duties dating back to 2009.

The GRA said the case originated from a claim involving an overpayment of import duties of less than GH¢1 million.

The company subsequently sued the Authority, resulting in a judgment in its favour.

However, the GRA said it disputes the amount awarded by the Court.

“The crux of the dispute lies in the reconciled amount acknowledged by GRA versus the GH¢79.65 million liability awarded by the Court, which includes a 35% daily compound interest to be disbursed through Garnishee proceedings,” the Authority said.

The matter follows a Garnishee Order issued by the High Court (Commercial Division 3) on July 22, 2026, directing the Bank of Ghana to disburse GH¢79,651,132 from the GRA Tax Refund Account to Servestar Minwax and its Director, Henry Manly-Spain.

The GRA said the account cannot be attached in the manner directed by the Court.

“GRA maintains that 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 and cannot be subjected to attachment in the manner directed.”

The Authority said it has filed a Notice of Appeal against the entire High Court ruling.

It also said its application for a stay of execution was denied by the High Court, but a renewed application will be filed at the Court of Appeal at the commencement of the legal year.

The GRA has further applied to set aside the Garnishee Order Absolute and requested a forensic reconciliation of the judgment sum.

The Court granted the request on August 20, 2026, allowing an independent auditor to review and reconcile the amount claimed by the plaintiff.

The GRA said it believes the amount claimed is excessive.

“The Commissioner-General has mandated an internal audit of the entire reconciliation and litigation process concerning this case to identify any lapses and bolster controls,” the statement added.

The Authority also confirmed receiving a petition from Mr Manly-Spain asking the GRA to refrain from disbursing the judgment amount.

The GRA commended Mr Manly-Spain for what it described as “exceptional honesty, integrity, and patriotism”.

It said he had publicly declared that, based on documents submitted to his solicitor, his legitimate claim for overpaid duties and the value of containers sold dating back to 2009 was significantly less than the amount awarded by the Court.

The GRA assured taxpayers and the business community that it would not allow unvalidated judgment debts to be paid from tax revenue.

“GRA will not permit unvalidated judgment debts to be paid from tax revenue,” the Authority said.

It added that it remained committed to the rule of law and would comply with lawful court decisions while defending the interests of the State.