GRA questions GH¢79.65m Servestar Minwax claim, seeks independent audit

The Ghana Revenue Authority (GRA) is challenging the basis of a GH¢79.65 million judgment debt being pursued by Servestar Minwax (WA) Limited, insisting that the amount must first undergo an independent reconciliation.

The dispute, which dates back to 2009, began over an alleged overpayment of import duties of less than GH¢1 million. However, following a series of legal proceedings, the amount being claimed has risen to GH¢79,651,132, with the GRA attributing a significant part of the increase to the application of 35% daily compound interest.

The High Court’s Commercial Division 3 ordered the Bank of Ghana on July 22, 2026, to release the funds from the GRA’s Tax Refund Account to Servestar Minwax and its Director, Henry Manly-Spain. The GRA has appealed the ruling and is asking the court to set aside the Garnishee Order Absolute.

The Authority has also 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, to determine whether the amount being demanded accurately reflects the liability.

“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.

Beyond the disputed figure, the GRA is contesting the decision to attach its Tax Refund Account. It argues that the account is legally protected under Section 69 of the Revenue Administration Act, 2016 (Act 915), and is specifically designated for paying legitimate tax refunds to taxpayers.

The Authority has also pointed to a position attributed to Henry Manly-Spain, saying documents submitted through his solicitor suggest that the amount he considers legitimately due for overpaid duties and the value of containers sold since 2009 is considerably lower than the GH¢79.65 million awarded.

The GRA said it has brought that position to the attention of the court and that the Commissioner-General has ordered an internal audit into the reconciliation and litigation processes surrounding the matter.

The Authority's earlier application for a stay of execution was unsuccessful, but it plans to renew the application before the Court of Appeal when the new legal year begins. It maintains that the steps are necessary to safeguard public funds while complying with valid court decisions.

“GRA will not permit unvalidated judgment debts to be paid from tax revenue,” the Authority said, adding that it remains committed to the rule of law while defending the interests of the State.

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