The Supreme Court has unanimously dismissed Seadrill’s appeal. The Supreme Court panel was made up of Pwamang (presiding), Amadu, Asiedu, Gaewu and Amaleboba, JJSC
Although today was set for the delivery of the judgment, Seadrill filed a notice to withdraw the appeal. The Supreme Court, however, refused to grant the leave to withdraw the appeal. It is not clear why Seadrill suddenly wanted to withdraw the appeal. Our conversations with Seadrill’s legal team revealed that the decision to withdraw was purely based on “commercial reasons”. The Court was displeased with this move and commented on the proper procedure that Seadrill should have adopted. The Court finally said,
This morning, the Court’s attention has been drawn to a notice by the Appellant before us, seeking for leave to withdraw the appeal. Though the Respondent’s counsel says they do not oppose the grant of leave, the position of the law is that an appeal that has been heard and adjourned for judgment cannot be withdrawn without the leave of the Court. In this case, the Court heard this appeal on the 10th of February, 2026 and has since considered our judgment in the case and the judgment is ready to be delivered today. The case involves the question of public interest, in that it concerns the correct time period for filing appeals in the High Court against tax decisions. For this reason, the Court refuses the Appellant’s leave to withdraw the appeal. The Court will proceed to deliver its judgment.
After refusing the leave to withdraw, the Court said,
The Court does not find merit in the appeal. Consequently, the appeal against the judgment of the Court of Appeal dated 16th November, 2023 is hereby dismissed. The full reasons are contained in the opinion of the Court written by Amadu JSc and the parties may apply for copies.
The Court indicated that the judgment is currently available. We will share a copy once we have access to one.
