There’ll be hardship in Ghana without E-LEVY – Supreme Court


In a unanimous verdict, the Supreme Court’s panel of seven judges, chaired by Justice Nene Amegatcher, stated that if the Electronic Transfer Levy (E-Levy) is injuncted, Ghanaians will face “increased hardship.”

The court, in a majority decision, stated that the application would cause greater hardship to the general public if approved, and thus dismissed the application.

“The balance of hardship tilts in favour of respondent,” the judge said, dismissing the application.

The court, on the other hand, ordered the GRA to keep correct records of all monies received so that no one is harmed if the applicants win at the substantive hearing.



Haruna Iddrisu, the Minority Leader, and two of his fellow minority caucus MPs filed an application in the Supreme Court on April 19 to halt the Ghana Revenue Authority (GRA) from collecting the contentious E-levy, which began on May 1, 2022.

Mahama Ayariga of Tamale Central Constituency and Samuel Okudzeto Ablakwa of North Tongue Constituency are the other two MPs.

On Wednesday, May 4, counsel for the Plaintiff’s Lawyer Edudzie Tamakloe filed the application, claiming that if the process is not halted, Ghanaians will suffer irreparable harm.

He also claimed that just 136 people were present at the time the E-Levy was passed, which was less than the 138 required for passing, despite the records being updated on March 31.