{
  "id": 7842744,
  "title": "High Court order: GRA assures it will not permit unvalidated judgment debts to be paid from tax revenue",
  "url": "https://urgent.news/2026/09/16/high-court-order-gra-assures-it-will-not-permit-unvalidated-judgment",
  "topic": "finance",
  "section": "Finance & Markets",
  "published": "2026-09-16T17:00:00.000Z",
  "source": {
    "name": "3News",
    "slug": "3news",
    "url": "https://3news.com/news/high-court-order-gra-assures-it-will-not-permit-unvalidated-judgment-debts-to-be-paid-from-tax-revenue"
  },
  "original_language": "en",
  "account": "The Ghana Revenue Authority (GRA) has vehemently objected to a recent High Court ruling that would allow the Bank of Ghana to release GHC79.65 million from its Tax Refund Account to Servestar Minwax (WA) Limited and its owner, Henry Manly-Spain. This conflict has its roots in 2009, when the company sought to reclaim an import duty overpayment of under GHC1 million. Despite the company's victory in court, the GRA contends that the awarded sum, which includes 35 percent daily compound interest, vastly surpasses the liability that had already been settled. In a statement released on September 15, the Authority emphasized that the Tax Refund Account is legally safeguarded under the Revenue Administration Act, 2016, and is strictly designated for refunds of genuine taxpayers. The GRA has lodged an appeal and sought to nullify the Garnishee Order Absolute, questioning the accuracy of the certified judgment debt. The Court has agreed to Manly-Spain's request for an independent forensic review of the judgment amount. In the meantime, the GRA's Commissioner-General has mandated an internal audit to examine the reconciliation and litigation procedures, aiming to uncover any potential oversights. The GRA has applauded Manly-Spain for acknowledging that his genuine claim is notably lower than the amount ordered, and has pledged to safeguard state finances while honoring lawful court decisions. The GRA has publicly assured the public, taxpayers, and the business sector that it will not allow unverified court debts to be funded from tax revenue. The Authority reaffirms its dedication to upholding the rule of law and compliance with the court's lawful decisions for the sake of justice, while simultaneously exercising its legitimate duty to safeguard the state's interests.",
  "summary": "In a statement dated September 15, the Authority maintains that the Tax Refund Account is statutorily protected under the Revenue Administration Act, 2016, and is designated for legitimate taxpayer refunds.",
  "key_points": [],
  "editors_take": null,
  "illustration": null,
  "coverage": {
    "outlets": 2,
    "also_reported_by": [
      {
        "outlet": "People Daily Kenya",
        "title": "Safaricom share sale ruling: What High Court decision means for Govt, Treasury and Ruto’s infrastructure plans",
        "url": "https://urgent.news/2026/09/16/safaricom-share-sale-ruling-what-high-court-decision-means-for-govt",
        "published": "2026-09-16T15:10:43.000Z"
      }
    ]
  },
  "ai_generated": true,
  "disclaimer": "Summaries, key points and the editor’s take are written by software from other outlets’ reporting and may contain errors — always check the linked original."
}