Minority MPs’ injunction against E-levy unanimously dismissed

The Supreme Court has dismissed an injunction application filed by three members of the Minority caucus in Parliament which sought to block the implementation of the Electronic Transfer Levy (E-levy).

In addition, the highest court of the land ordered the Ghana Revenue Authority (GRA) to keep accurate records of all deductions to enable a refund to payees if it is later determined that its passage was unconstitutionally.

According to the seven -member panel, irreparable damage will be caused to the public if the implementation of the E-Levy is put on hold and the substantive case challenging its constitutionality fails.

According to the court, in the event the substantive suit succeeds, the Ghana Revenue Authority (GRA ) had the means to refund the E-Levy already paid back to the public.

However, it said if the E-Levy is put on hold and the substantive case fails, it would cause irreparable damage to the government as it cannot collect the money already lost.

“Greater hardships will be caused to the state in meeting its developmental obligation to the people, the court held.

The MPs–Haruna Iddrisu, Mahama Ayariga and Samuel Okudzeto Ablakwa– filed the injunction application on Tuesday, April 19, following the passage of the bill on Tuesday, March 29, 2022, despite a walkout by the Minority MPs.

They had sought to stop the government from implementing the levy until an earlier case they filed to challenge the passage of the law is determined by the apex court.

The Minority MPs contended that the legal threshold for passage of such a bill was not met before it was passed.