The Ghana Revenue Authority (GRA) has initiated legal action to stop the disbursement of an extraordinary GH¢79.65 million judgment debt awarded against it, following a rare act of public integrity where the plaintiff himself rejected the massive payout.
The high-stakes dispute traces back to 2009, when Servestar Minwax (WA) Limited made an overpayment of import duties totaling less than GH¢1 million. Subsequent legal proceedings led to a court judgment favoring the company, but the liability rapidly escalated to GH¢79.65 million after the court applied a 35% daily compound interest rate.
On July 22, 2026, the High Court (Commercial Division 3) issued a Garnishee Order directing the Bank of Ghana to disburse the full sum directly from the GRA Tax Refund Account.
However, in an unexpected turn of events, the Director of Servestar Minwax, Mr. Henry Manly-Spain, petitioned the Commissioner-General to halt the payment, publicly declaring that the true amount owed for the 2009 duty overpayments and seized containers is vastly lower than the court’s award.
The GRA commended Manly-Spain’s intervention and reaffirmed its duty to protect public funds in a statement released by its Communication & Public Affairs Department:
”The Management of GRA extends its heartfelt commendation for the exceptional honesty, integrity, and patriotism demonstrated by Mr. Henry Manly-Spain. He has publicly declared that, based on documentation submitted to his solicitor, his legitimate claim against GRA… is significantly less than the GH¢79.7 million awarded by the Court.”
Addressing the ongoing legal proceedings, the tax authority emphasized its resolve to challenge the decision across higher judicial instances:
”GRA, through its legal counsel, has filed a Notice of Appeal against the entirety of the High Court’s ruling… GRA has also submitted an application to set aside the Garnishee Order Absolute, citing material discrepancies in the certified judgment debt.”
The Authority further maintained that its Tax Refund Account at the central bank is statutorily protected under Section 69 of the Revenue Administration Act, 2016 (Act 915) and cannot be lawfully attached to satisfy unvalidated claims. On August 20, 2026, the court granted GRA’s request to appoint an independent auditor to perform a forensic reconciliation of the figure.
Reassuring the public and the business sector, the GRA pledged firm oversight regarding state revenues:
”GRA wishes to assure the general public, taxpayers, and the business community that, under the leadership of the Commissioner-General, GRA will not permit unvalidated judgment debts to be paid from tax revenue. The Authority reiterates its commitment to abide by the rule of law… while at the same time it exercises the legitimate responsibility to defend the interest of the state.”
Alongside the external legal efforts, the Commissioner-General has ordered a full internal audit of the reconciliation and litigation history surrounding the case to fix procedural lapses and tighten institutional controls.
