Restrain GRA from implementing E-levy – Minority MPs file injunction at SC
The Minority MPs want the Supreme Court to put on hold the process, until the final determination of their suit challenging the constitutionality of the passage of the E-levy by Parliament.
Three Minority Members of Parliament have filed an interlocutory injunction at the Supreme Court, seeking to stop the Ghana Revenue Authority (GRA) from implementing the Electronic Transfer Levy scheduled for May 1, 2022.
In the suit by Minority leader Haruna Iddrisu, Mahama Ayariga, and Samuel Okudzeto Ablakwa, they are asking the Court to put on hold the process, until the final determination of their suit challenging the constitutionality of the passage of the E-levy by Parliament.
They argue that “millions of people will suffer irreparable harm if the Court nullifies the passage of the Electronic Transfer Levy Act, 2022(Act 1075).”
According to them also, the GRA would be unable to reimburse the millions who would have paid the E-levy if it's nullified.
“That since the constitutional validity of the passage of the Electronic Transfer Levy Act, 2022(Act 1075) is the gravamen of our claim before the Honourable Court, it is proper, just, and equitable that the Government of Ghana through the GRA or its officers and agents are restrained from commencing with the implementation of the Levy until the determination of the substantive suit before the Honourable Court”, the injunction application filed by Private legal practitioner Godwin Tameklo stated.
“That unless the Ghana Revenue Authority is restrained, irreparable harm would be occasioned to the Plaintiffs and also to millions of citizens of Ghana and all other persons in Ghana on the basis that if the Court nullifies the passage of the Electronic Transfer Levy Act, 2022(Act 1075), the government would not be in the position to reimburse all the monies paid by the millions of citizens of Ghana and all other persons.
This will lead to the unfortunate situation of government unjustly enriching itself based on illegality at the expense of the citizens of Ghana and all other persons in Ghana,” the application further stated.
The Minority MPs in their substantive suit on March 30, 2022, are seeking to invoke the original jurisdiction of the Supreme Court for a declaration that the purported vote on the motion for the second reading of the Electronic Transfer Levy Bill, 2021 by the 136 Majority MPs is in contravention of Article 104(1) thus unconstitutional, null, void and of no effect.
According to the plaintiffs, Parliament lacked the required quorum to pass the Electronic Transfer Levy Bill, 2021 when the Speaker put the question before the house for a Third Reading of the Bill and want the same to be declared null, void, and of no effect.
The Court is expected to hear the interlocutory injunction on May 4, 2022.
