The Ghana Revenue Authority (GRA) has moved to challenge a GH¢79.65 million judgment debt awarded to Servestar Minwax (WA) Limited, arguing that the amount ordered for payment is significantly higher than the legitimate claim arising from an import-duty overpayment dating back to 2009.
The development follows a Garnishee Order issued by the High Court (Commercial Division 3) on July 22, 2026, directing the Bank of Ghana to disburse GH¢79,651,132 from the GRA Tax Refund Account to Servestar Minwax (WA) Limited and its Director, Mr. Henry Manly-Spain. The GRA, however, says it has taken a number of legal and administrative steps to prevent what it considers an excessive and unvalidated claim from being paid from public funds.
According to the GRA, the dispute has its origins in an import-duty overpayment of less than GH¢1 million made in 2009. Servestar subsequently initiated legal proceedings against the Authority over the alleged overpayment, eventually securing a judgment in its favour. The Authority says the central issue now is the significant difference between the amount established through its own reconciliation and the GH¢79.65 million liability awarded by the court.
The GRA maintains that the judgment amount incorporates a 35 percent daily compound interest component, which has substantially increased the sum being claimed through the garnishee proceedings. The Authority has raised concerns about the computation of the judgment debt and says it is seeking an independent reconciliation to establish the correct amount payable.
A further point of contention is the account from which the payment has been ordered. The GRA says its Tax Refund Account at the Bank of Ghana is established under Section 69 of the Revenue Administration Act, 2016 (Act 915), as a statutorily protected account intended specifically for legitimate tax refunds to taxpayers who have overpaid their taxes or duties.
On that basis, the Authority argues that the account cannot be attached in the manner contemplated by the Garnishee Order. The position forms part of the GRA’s broader effort to protect the tax refund system and ensure that public revenue is not released without proper validation.
In response to the court’s ruling, the GRA, through its legal counsel, has filed a Notice of Appeal against the entirety of the High Court’s decision. The Authority also applied to the High Court for a stay of execution, but that application was denied.
The GRA says it intends to renew its application for a stay of execution before the Court of Appeal at the commencement of the legal year as it continues to pursue its challenge to the judgment and the garnishee proceedings.
Beyond the appeal, the Authority has applied to set aside the Garnishee Order Absolute. It says the application is based partly on what it describes as material discrepancies in the certified judgment debt.
The GRA has also requested a forensic reconciliation of the amount being claimed by Servestar. The request seeks to independently establish whether the GH¢79.65 million figure accurately represents the amount legally and financially due to the company.
The court granted the request on August 20, 2026, allowing for the appointment of an independent auditor to examine and reconcile the judgment sum. The GRA maintains that the amount being claimed by the plaintiff is excessive and says the independent review is necessary to establish the correct figure.
The controversy has also triggered an internal review within the revenue authority. The Commissioner-General has directed an internal audit of the entire reconciliation and litigation process surrounding the case. The exercise is intended to identify any lapses that may have occurred and strengthen the Authority’s internal controls.
The case has taken an unusual turn following a position publicly attributed to Servestar’s Director, Henry Manly-Spain. The GRA says Mr. Manly-Spain has indicated that he does not believe the GH¢79.7 million award represents the legitimate amount owed to him and his company.
According to the Authority, Manly-Spain has stated that documentation submitted to his solicitor shows that his legitimate claim against the GRA, covering overpaid duties and the value of containers sold, dating back to 2009, is significantly below the amount awarded by the court.
The GRA has also acknowledged receipt of a petition from Manly-Spain to the Commissioner-General asking the Authority not to disburse the judgment amount. The Authority says that position has been formally recorded before the court as part of the proceedings seeking to set aside the Garnishee Order Absolute and reconcile the judgment sum.
The revenue authority has commended Manly-Spain for what it describes as his honesty, integrity and patriotism in publicly questioning the size of the award despite being the beneficiary of the judgment. The GRA says his position reinforces the need for the amount to be independently examined before any payment is made.
The dispute therefore remains both a legal and financial matter, with the GRA pursuing an appeal while simultaneously seeking judicial review of the garnishee order and an independent reconciliation of the amount. The internal audit ordered by the Commissioner-General is expected to examine how the original reconciliation and subsequent litigation were handled.
