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

The Ghana Revenue Authority (GRA) is questioning a GH¢79.65 million judgment debt claim brought by Servestar Minwax (WA) Limited, requesting an independent audit before any funds are released. The dispute, originating in 2009 over an alleged overpayment of import duties of less than GH¢1 million, has since ballooned to GH¢79,651,132 due to 35% daily compound interest.

The High Court ordered the Bank of Ghana to transfer the funds on July 22, 2026, but the GRA has appealed the ruling, seeking a forensic reconciliation of the claimed sum to verify its accuracy. The Authority argues that the Tax Refund Account, where the funds are being directed, is protected under Section 69 of the Revenue Administration Act, 2016 (Act 915).

They also point to Henry Manly-Spain's position that his legitimate claim for overpaid duties and the value of containers sold since 2009 is substantially lower than the awarded amount. The GRA has already sought a forensic reconciliation and an internal audit of the reconciliation and litigation processes. Despite an earlier application for a stay of execution being unsuccessful, the Authority plans to renew the request before the Court of Appeal.

The GRA emphasizes that it will not allow unvalidated judgment debts to be paid from public funds while adhering to valid court decisions and upholding the rule of law.