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The Supreme Court has ordered the Ghana Revenue Authority to record all transactions on the E-levy since its implementation on May 1 pending the determination of a case brought before it on whether or not the implementation of the Electronic Transfer Levy (E-Levy) is legal.

This came about during a hearing on an injunction case brought before the court by three National Democratic Congress (NDC) Members of Parliament on the E-Levy.

The order was given by Nene Amegatcher, one of the justices of the Supreme Court, following their unanimous dismissal of the injunction application brought by the MPs.

The three MPs are the Minority Leader, Haruna Iddrisu; Mahama Ayariga, the MP for Bawku Central; and Samuel Okudzeto Ablakwa, the MP for North Tongu.

The MPs were demanding that the Apex Court restrains the Ghana Revenue Authority (GRA) from implementing the E-Levy until the final determination of their suit challenging the constitutionality of its passage by Parliament.

Substantive case

In March 2022, the Minority Caucus in Parliament filed a suit to challenge the passage of the controversial Electronic Transfer Levy (E-Levy) at the Supreme Court.

Haruna Iddrisu indicated that the passage was unconstitutional, as Parliament did not have the required numbers to make a decision on the E-Levy.

“The Majority of less than 137 conducting business only proceeded on illegal and unconstitutional business. Parliament did not have the numbers to take any decision that should be binding on Parliament and Ghanaians.”

“I think they have to come again on E-levy because as of today, I don’t think they had the numbers to say that the E-levy has been passed. We will question this decision in [the Supreme] court on the basis of the earlier ruling and on the basis of the fact that they said we can’t make a decision with 137 [members], but they can take with 137,” he told the media at a press conference.

This was after the Minority boycotted the consideration of the E-Levy at the second and third reading stages.

The bill was however passed by the Majority caucus in Parliament.