Full Ruling : Supreme Court's dismissal of the E-Levy injunction application

A seven-member panel of the Supreme Court of Ghana on May 4, 2022, unanimously dismissed an injunction application filed by three minority Members of the Parliament, which sought to halt the implementation of the Electronic Transfer Levy by the Ghana Revenue Authority (GRA).

In giving its ruling, the court presided over by Justice Nene Amegatcher ascribed some 5 grounds of which the court considered whether or not the public interest would be protected by the granting of the injunction application.

Additionally, the court held on the issue of balancing hardships that greater hardship will be on the state should the application be granted because the Ghana Revenue Authority will be able to reimburse funds if the substantive case succeeds but will not be able to recover the levy if otherwise

Check out the full ruling below;