GRA challenges GH¢79.65m judgment debt awarded to Servestar Minwax, seeks reconciliation
The Ghana Revenue Authority (GRA) has taken steps to challenge GH¢79.65 million judgment debt being pursued by Servestar Minwax (WA) Limited, arguing that the amount must first be independently reconciled before any payment is made.
The Ghana Revenue Authority (GRA) is challenging a GH¢79.65 million judgment debt awarded to Servestar Minwax (WA) Limited, asserting that the sum must first be independently verified before any repayment occurs. The conflict dates back to 2009, originating from a supposed overpayment of import duties involving under GH¢1 million.
Despite years of legal proceedings, the claim has swelled to GH¢79,651,132, with the GRA linking the rise to a 35% daily compound interest rate. The High Court's Commercial Division 3 ruled on July 22, 2026, directing the Bank of Ghana to transfer the funds from the GRA's Tax Refund Account to Servestar Minwax and its director, Henry Manly-Spain.
The GRA has contested the decision and filed an application to overturn the Garnishee Order Absolute, citing inconsistencies in the certified judgment debt. To support its challenge, the GRA has secured permission for an independent auditor to assess the claimed amount. The Authority plans to conduct a forensic reconciliation to confirm whether the judgment sum accurately represents the liability.
The GRA also questions the order to attach its Tax Refund Account, which is protected under Section 69 of the Revenue Administration Act, 2016 (Act 915). The account is designated for the payment of legitimate tax refunds and should not be subject to attachment. The GRA has alerted the court to documents from Henry Manly-Spain's legal representative indicating his claims of a significantly lower amount due for overpaid duties and container sales since 2009.
The Authority has informed the court of this discrepancy. Additionally, the Commissioner-General has authorized an internal audit of the reconciliation and litigation processes regarding this matter. The GRA had previously sought a stay of execution but failed; however, it intends to reapply to the Court of Appeal when the new legal year begins.
The Authority emphasizes that these legal actions are necessary to safeguard public funds while adhering to valid court orders. It reaffirms its commitment to the rule of law while defending the financial interests of the State.
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