Year	Procedure	Court	Coram	Title	Issues	Holding	Relevant law	Link to case brief	Link to full judgment
2018	Judicial review	High Court	Emmanuel Ankamah	ACS Africa Coastal Services Ltd v CG	Whether, on a proper interpretation of Act 862 (as amended), the plaintiff is subject to the NFSL	Unanswered	Act 862	ACS Africa Coastal Services (GH) Ltd v Ghana Revenue Authority (High Court)
2018	Judicial review	High Court	Emmanuel Ankamah	ACS Africa Coastal Services Ltd v CG	Whether the High Court had jurisdiction to hear the case instituted as a writ instead of an appeal	No	s44 of A915, Order 2R2 of CI 47	ACS Africa Coastal Services (GH) Ltd v Ghana Revenue Authority (High Court)
2021	Judicial review	High Court	Sheila Minta	African Mining Services (Ghana) Pty Ltd v CG	Whether it was lawful for the taxpayer to split an assessment into interpretation issues and computational issues and apply for waiver of the 30% requirement on the computational issues	No	s42(5-6) of A915	African Mining Services (Ghana) Pty Ltd v Commissioner-General (High Court)
2018	Appeal against objection decision	High Court	Samuel Asiedu	Beiersdorf Ghana Limited v CG	Whether payments made under an unregistered technology transfer agreement are tax deductible	No	Act 865: ss 32(c), 37, 41(2)(c), 43, Act 896: ss 9(1), 116–117	Beiersdorf Ghana Limited v Commissioner-General (High Court)
2018	Appeal against objection decision	High Court	Samuel Asiedu	Beiersdorf Ghana Limited v CG	Whether reimbursements to distributors for 3rd party costs iro putting up stands should attract withholding taxes	Yes	Act 896): ss 9(1), 116–117	Beiersdorf Ghana Limited v Commissioner-General (High Court)
2018	Appeal against objection decision	High Court	Samuel Asiedu	Beiersdorf Ghana Limited v CG	Whether reimbursements to distributors iro discounts to distributors’ customers can be reclassified as commission to sales agent	Yes		Beiersdorf Ghana Limited v Commissioner-General (High Court)
2018	Appeal against objection decision	High Court	Samuel Asiedu	Beiersdorf Ghana Limited v CG	Whether the 1/4 payment requirement in CI47 must be met in addition t the 30% requirement under A915	Yes	Order 54 r 4(1)–(2)	Beiersdorf Ghana Limited v Commissioner-General (High Court)
2019	Appeal against High Court judgment	Court of Appeal	Dennis Adjei, Henry Kwofie, Alex Poku-Acheampong	Beiersdorf Ghana Limited v CG	Whether the 1/4 payment requirement in CI47 must be met in addition t the 30% requirement under A915	No		Beiersdorf Ghana Limited v Commissioner-General (Court of Appeal)
2019	Appeal against High Court judgment	Court of Appeal	Dennis Adjei, Henry Kwofie, Alex Poku-Acheampong	Beiersdorf Ghana Limited v CG	Whether payments made under an unregistered technology transfer agreement are tax deductible	Yes		Beiersdorf Ghana Limited v Commissioner-General (High Court)
2020	Judicial review	High Court	Doreen G. Boakye-Agyei	Bishop Daniel Obinim vs GRA & Ecobank Ghana Ltd	Whether a taxpayer’s response to a demand notice 6 months after being served with a notice of assessment constitutes an objection	No	Act 915, Orders 54 & 55 of CI 47	Bishop Daniel Obinim v. Commissioner-General, Ghana Revenue Authority; Ecobank Ghana Ltd (High Court)
2020	Judicial review	High Court	Doreen G. Boakye-Agyei	Bishop Daniel Obinim vs GRA & Ecobank Ghana Ltd	Whether there was a breach of natural justice when the GRA did not respond to the taxpayer’s response to the demand notice	No	Act 915, Orders 54 & 55 of CI 47	Bishop Daniel Obinim v. Commissioner-General, Ghana Revenue Authority; Ecobank Ghana Ltd (High Court)
2020	Judicial review	High Court	Akua Sarpomaa Amoah	Bishop Daniel Obinim vs GRA & Fidelity Bank	Whether the plaintiff’s suit concerned a “tax decision” within the meaning of Act 915, thereby triggering the mandatory objection and appeal process	Yes	Ss41-44 of Act 915	Bishop Daniel Obinim v. Commissioner-General, Ghana Revenue Authority; Fidelity Bank Ltd (High Court)
2020	Judicial review	High Court	Akua Sarpomaa Amoah	Bishop Daniel Obinim vs GRA & Fidelity Bank	Whether the plaintiff properly invoked the High Court’s jurisdiction by writ without first lodging an objection with the Commissioner‑General and, if necessary, proceeding by the statutory appeal mechanism.	No	Ss41-44 of Act 915	Bishop Daniel Obinim v. Commissioner-General, Ghana Revenue Authority; Fidelity Bank Ltd (High Court)
2020	Judicial review	High Court	Akua Sarpomaa Amoah	Bishop Daniel Obinim vs GRA & Fidelity Bank	Whether the garnishment notice was unlawful for want of prior or contemporaneous service on the taxpayer.	No	S60 of Act 915	Bishop Daniel Obinim v. Commissioner-General, Ghana Revenue Authority; Fidelity Bank Ltd (High Court)
2020	Judicial review	High Court	Akua Sarpomaa Amoah	Bishop Daniel Obinim vs GRA & Fidelity Bank	If framed as supervisory relief, whether the action was properly commenced by writ rather than by judicial review under Order 55.	No	Order 55	Bishop Daniel Obinim v. Commissioner-General, Ghana Revenue Authority; Fidelity Bank Ltd (High Court)
2024	Appeal against High Court judgment	Court of Appeal	Eric Kyei Baffour, Novisi Aryene, and Stephen Oppong	Blue Sky Products (Ghana) Limited vs CG	Whether a Free Zone Enterprise engaged in the export of non-traditional goods is taxable at the 15% rate under paragraph 4 of the First Schedule of Act 896 after its initial ten-year tax holiday	Yes		Blue Sky Products (Ghana) Ltd. v Commissioner-General
2024	Appeal against High Court judgment	Court of Appeal	Eric Kyei Baffour, Novisi Aryene, and Stephen Oppong	Blue Sky Products (Ghana) Limited vs CG	Whether paragraph 4 of the First Schedule of Act 896 is inconsistent with section 28(2) of the Free Zones Act	No		Blue Sky Products (Ghana) Ltd. v Commissioner-General
2024	Appeal against High Court judgment	Court of Appeal	Eric Kyei Baffour, Novisi Aryene, and Stephen Oppong	Blue Sky Products (Ghana) Limited vs CG	Whether the application of the 15% rate constitutes a breach of the principle of tax avoidance or the right against discrimination under Article 17 of the 1992 Constitution	No		Blue Sky Products (Ghana) Ltd. v Commissioner-General
2022	Appeal against objection decision	High Court	Constant K. Hometowu	Bumi Armada v CG	Whether Bumi satisfied the requirement to pay ¼ payment required by High Court Rules.	Yes		Bumi Armada Ghana Ltd v Commissioner-General (High Court)
2022	Appeal against objection decision	High Court	Constant K. Hometowu	Bumi Armada v CG	Whether Bumi was required to withhold tax on payments to the sub-subcontractors.	No		Bumi Armada Ghana Ltd v Commissioner-General (High Court)
2022	Appeal against objection decision	High Court	Constant K. Hometowu	Bumi Armada v CG	Whether GRA can rely on TB instead of financial statements for WHT assessment.	No		Bumi Armada Ghana Ltd v Commissioner-General (High Court)
2025	Appeal against High Court judgment	Court of Appeal	G. S. SUURBAAREH, NOVISI A. ARYENE, DR. E. 0 . DAPAA	Bumi Armada v CG	Whether Bumi Armada was liable to withhold tax on payments made to its subcontractors in connection with its contract to supply Eni with patrol vessels	No		Bumi Armada v Commissioner-General (Court of Appeal)
2025	Appeal against High Court judgment	Court of Appeal	G. S. SUURBAAREH, NOVISI A. ARYENE, DR. E. 0 . DAPAA	Bumi Armada v CG	Whether amendments to the Petroleum Income Tax Act, Internal Revenue Act, and the introduction of the Income Tax Act 2015 and related regulations had retrospective effect on contracts entered into before their enactmen	No		Bumi Armada v Commissioner-General (Court of Appeal)
2025	Appeal against High Court judgment	Court of Appeal	G. S. SUURBAAREH, NOVISI A. ARYENE, DR. E. 0 . DAPAA	Bumi Armada v CG	Whether Bumi Armada was liable to withhold Pay As You Earn (PAYE) tax in respect of its contracts	No		Bumi Armada v Commissioner-General (Court of Appeal)
2025	Appeal against High Court judgment	Court of Appeal	G. S. SUURBAAREH, NOVISI A. ARYENE, DR. E. 0 . DAPAA	Bumi Armada v CG	Whether it was proper for the High Court to order for the appointment of an independent auditor to reconcile the accounts after judgment	No		Bumi Armada v Commissioner-General (Court of Appeal)
2025	Appeal against High Court judgment	Court of Appeal	G. S. SUURBAAREH, NOVISI A. ARYENE, DR. E. 0 . DAPAA	Bumi Armada v CG	Whether the tax assessment could be based on trial balance figures where no evidence is led to show errors	Yes		Bumi Armada v Commissioner-General (Court of Appeal)
2019	Article 2(1) action	Supreme Court	Adinyira, Dotse, Yeboah, Baffoe-Bonnie, Benin, Pwamang, Amegatcher	Centre for Juvenile Deliquency v CG & AG	Whether the requirement in Act 915 for TIN to be used before accessing the court system is unconstitutional	Yes		Center for Juvenile Delinquency v GRA & Attorney-General
2009	Appeal against CA decision	Supreme Court	Atugaba, Akuffo, Date-Bah, Owusu, Baffoe-Bonnie	Chapel Hill School v IRS	Whether a school operating as a company limited by gurantee met the requirements for income tax exemption as a school of public character	Yes		Chapel Hill School Ltd v. Attorney General & Commissioner, Internal Revenue Service (Supreme Court)
2017	Judicial review	High Court	Jennifer Dodoo	Clement Apaak v CG	Whether importers are entitled to input VAT deduction on goods purchased before VFRS was introduced	Yes		Hon. Clement Apaak v. Ghana Revenue Authority (High Court)
2022	Appeal against objection decision	High Court	Jane Harriet Akweley Quaye	Coca-Cola Equatorial Africa Limited v CG	Whether the GRA erred in imposing withholding tax on purchase of trademark by treating it as a royalty	No		Coca‑Cola Equatorial Africa Limited v Commissioner of IRS (Supreme Court)
2022	Appeal against objection decision	High Court	Jane Harriet Akweley Quaye	Coca-Cola Equatorial Africa Limited v CG	Whether the GRA erred by imposing withholding tax on transactions reversed by Coca-Cola	No		Coca‑Cola Equatorial Africa Limited v Commissioner of IRS (Supreme Court)
2022	Appeal against objection decision	High Court	Jane Harriet Akweley Quaye	Coca-Cola Equatorial Africa Limited v CG	Whether the GRA erred by imposing withholding tax on payments to an employment agency	Yes		Coca‑Cola Equatorial Africa Limited v Commissioner of IRS (Supreme Court)
2022	Appeal against objection decision	High Court	Jane Harriet Akweley Quaye	Coca-Cola Equatorial Africa Limited v CG	Whether the GRA erred in applying 10% WHT for commission to sales agent on trade discount for 2017	Yes		Coca‑Cola Equatorial Africa Limited v Commissioner of IRS (Supreme Court)
2022	Appeal against objection decision	High Court	Jane Harriet Akweley Quaye	Coca-Cola Equatorial Africa Limited v CG	Whether the GRA erred in imposing WHT on trade discount on the same amount accrued from 2017 in 2018	No		Coca‑Cola Equatorial Africa Limited v Commissioner of IRS (Supreme Court)
2022	Appeal against objection decision	High Court	Jane Harriet Akweley Quaye	Coca-Cola Equatorial Africa Limited v CG	Whether the GRA erred by imposing VAT on a service consumed outside Ghana	Yes		Coca‑Cola Equatorial Africa Limited v Commissioner of IRS (Supreme Court)
2019	Judicial review	High Court	Akua Sarpomaa Amoah	DM Kojo Trading Ent Ltd v CG	Whether a garnishee order on a bank is valid when the taxpayer was not formally served a notice of assessment	No	s60 of A915	DM Kojo Trading Ent Ltd v. The Commissioner-General (High Court)
2018	Appeal against objection decision	High Court	Jerome Noble.Nkrumah	Eaton Towers v CG	Whether discriminatory pricing for different customers ia tax avoidance scheme	Yes	s99 of A915, s34 of A896	Eaton Towers Ghana Ltd v. The Commissioner-General (High Court)
2022	Article 2(1) action	Supreme Court	Dotse, Amegatcher, Owusu, Lovelace-Johnson, Honyenuga, Prof. Mensa-Bonsu, Kulendi	Export Finance Company v CG	Whether Section 42(5)(a) (requiring full payment of disputed import duties) and Section 42(5)(b) (requiring 30% payment of other disputed taxes) are inconsistent with the right to a fair hearing and access to justice under Articles 19(13) and 140	No		Export Finance Company Ltd v. Ghana Revenue Authority & Attorney-General (Supreme Court)
2022	Article 2(1) action	Supreme Court	Dotse, Amegatcher, Owusu, Lovelace-Johnson, Honyenuga, Prof. Mensa-Bonsu, Kulendi	Export Finance Company v CG	Whether these provisions are discriminatory under Article 17	No		Export Finance Company Ltd v. Ghana Revenue Authority & Attorney-General (Supreme Court)
2022	Article 2(1) action	Supreme Court	Dotse, Amegatcher, Owusu, Lovelace-Johnson, Honyenuga, Prof. Mensa-Bonsu, Kulendi	Export Finance Company v CG	Whether Order 54 Rule 4 of C.I. 47, which requires proof of such payments before a tax appeal can be filed in the High Court, is unconstitutional	No		Export Finance Company Ltd v. Ghana Revenue Authority & Attorney-General (Supreme Court)
2020	Judicial review	High Court	George Koomson	Republic v. GRA (Ex parte Export Finance Co. Ltd & UMB)	Whether the Applicant satisfied the statutory requirement of paying 30% of the disputed tax to validate their objection	No		Republic v. Ghana Revenue Authority, Ex parte Export Finance Company Ltd (High Court)
2020	Judicial review	High Court	George Koomson	Republic v. GRA (Ex parte Export Finance Co. Ltd & UMB)	Whether the Commissioner-General’s failure to make a decision within the statutory 60-day period renders a subsequent decision void or implies acceptance of the objection	No		Republic v. Ghana Revenue Authority, Ex parte Export Finance Company Ltd (High Court)
2020	Judicial review	High Court	George Koomson	Republic v. GRA (Ex parte Export Finance Co. Ltd & UMB)	Whether the appropriate remedy was judicial review	No		Republic v. Ghana Revenue Authority, Ex parte Export Finance Company Ltd (High Court)
2022	Appeal against High Court judgment	Court of Appeal	Henry Kwofie, George Koomson, Richard Adjei-Frimpong	Fan Milk v CG	Whether the payments made by Fan Milk were discounts	No		Fan Milk Limited v Commissioner-General (Court of Appeal)
2019	Appeal against objection decision	High Court	Angelina Mensah-Homiah	Fan Milk v CG	Whether payment of 30% under Section 42(5) satisfies Order 54 Rule 4 requirement of 25%	Yes		Fan Milk Limited v Commissioner-General (High Court)
2019	Appeal against objection decision	High Court	Angelina Mensah-Homiah	Fan Milk v CG	Whether the GRA was wrong to consider the relationship between the appellant and its customers as that of an agency relationship	No		Beiersdorf Ghana Limited v Commissioner-General (High Court)
2019	Appeal against objection decision	High Court	Angelina Mensah-Homiah	Fan Milk v CG	Whether the GRA erred in reclassifying “discounts” as “commissions.”	No		Beiersdorf Ghana Limited v Commissioner-General (High Court)
2019	Appeal against objection decision	High Court	Angelina Mensah-Homiah	Fan Milk v CG	Whether GRA erred in imposing withholding tax liability of GH₵7,655,676.22 based on the re-characterisation	No		Beiersdorf Ghana Limited v Commissioner-General (High Court)
2019	Appeal against objection decision	High Court	Angelina Mensah-Homiah	Fan Milk v CG	Whether GRA erred in ignoring its own practice of treating discounts as exempt from tax as confirmed by Practice Notes issued 6th October 2016	No		Beiersdorf Ghana Limited v Commissioner-General (High Court)
2019	Interlocutory injunction	High Court	George Koomson	Ivy Morrison v GRA	Whether the balance of convenience favoured the granting of an injunction against a statutory body performing its revenue mobilisation functions	No		Ivy Morrison v Ghana Revenue Authority
2019	Interlocutory injunction	High Court	George Koomson	Ivy Morrison v GRA	Whether an injunction should be granted for a policy (Benchmark Values) that was no longer being implemented	No		Ivy Morrison v Ghana Revenue Authority
2020	Enforcement of human rights	High Court	Frederick Tetteh	Kwasi Afrifa v GRA	Whether Applicant ought to have sought leave before filing further affidavit in support	Yes		Kwasi Afrifa v. Ghana Revenue Authority (High Court)
2020	Enforcement of human rights	High Court	Frederick Tetteh	Kwasi Afrifa v GRA	Whether the High Court should refer the alleged unconstitutionality of the payment requirement in Act 915 to the Supreme Court	No		Kwasi Afrifa v. Ghana Revenue Authority (High Court)
2020	Enforcement of human rights	High Court	Frederick Tetteh	Kwasi Afrifa v GRA	Whether instant procedure (human rights enforcement) adopted by Applicant is appropriate	No		Kwasi Afrifa v. Ghana Revenue Authority (High Court)
2020	Enforcement of human rights	High Court	Frederick Tetteh	Kwasi Afrifa v GRA	Whether Applicant entitled to order of mandamus for issuance of Tax Clearance Certificate after payment of GH₵85,264.68	No		Kwasi Afrifa v. Ghana Revenue Authority (High Court)
2022	Reference from Court of Appeal	Supreme Court	Dotse, Pwamang, Kotey, Lovelace-Johnson, Torkornoo, Mensa-Bonsu, Kulendi	Kwasi Afrifa v CG	Whether upon a true and proper interpretation of Article 23 of the 1992 Constitution, section 42 (5) of the Revenue Administration Act, 2016 Act 915 is inconsistent with and violative of the constitutional right to administrative justice guaranteed under the provisions of Article 23 of the 1992 Constitution	No		Kwasi Afrifa v. Ghana Revenue Authority & Attorney-General (SC Reference)
2022	Article 2(1) action	Supreme Court	Dotse, Pwamang, Kotey, Lovelace-Johnson, Torkornoo, Mensa-Bonsu, Kulendi	Kwasi Afrifa v Ghana Revenue Authority & Attorney-General	Whether the Plaintiff properly invoked the original jurisdiction of the Supreme Court under Articles 2(1) and 130(1)(a) of the 1992 Constitution.	No		Kwasi Afrifa v Ghana Revenue Authority & Attorney-General (SC writ)
2022	Article 2(1) action	Supreme Court	Dotse, Pwamang, Kotey, Lovelace-Johnson, Torkornoo, Mensa-Bonsu, Kulendi	Kwasi Afrifa v Ghana Revenue Authority & Attorney-General	Whether specific sections of the Revenue Administration Act, 2016 (Act 915) (including s. 42, 52-54, 56-67, 72-93) are inconsistent with the 1992 Constitution and therefore void	No		Kwasi Afrifa v Ghana Revenue Authority & Attorney-General (SC writ)
2019	Judicial review	High Court	Samuel Asiedu	Kwasi Nyantakyi Owiredu v CG	Whether an individual is entitled to mortgage interest deduction on monthly basis	Yes		Kwasi Nyantakyi Owiredu v. Commissioner-General, Ghana Revenue Authority (High Court)
2022	Appeal against objection decision	High Court	Akua Sarpomaa Amoah	Maersk Drillship IV Singapore PTE LTD v CG	Whether Articles 12 and 26 of the PA and PNDCL 188 exempt the Maersk from CIT after the deduction of the 5% final withholding tax	Yes
2022	Appeal against objection decision	High Court	Akua Sarpomaa Amoah	Maersk Drillship IV Singapore PTE LTD v CG	Whether Articles 12 and 26 of the PA and PNDCL 188 exempt the Maersk from Branch profit Tax after the deduction of the 5% final withholding tax	Yes
2023	Appeal against High Court judgment	Court of Appeal	Poku Acheampong, Bartels-Kodwo, and Noble-Nkrumah	Maersk Drillship IV Singapore PTE LTD v CG	Whether the Appellant’s income earned from its activities in Ghana is exempt from taxation under the terms of the OCTP Petroleum Agreement	No		Maersk Drillship IV Singapore Ltd v Commissioner-General (Court of Appeal)
2023	Appeal against High Court judgment	Court of Appeal	Poku Acheampong, Bartels-Kodwo, and Noble-Nkrumah	Maersk Drillship IV Singapore PTE LTD v CG	Whether the Appellant, as a non-resident entity with a PE in Ghana, is subject to tax on repatriated profits under Section 60 of the Income Tax Act, 2015 (Act 896).	Yes		Maersk Drillship IV Singapore Ltd v Commissioner-General (Court of Appeal)
2023	Appeal against High Court judgment	Court of Appeal	Poku Acheampong, Bartels-Kodwo, and Noble-Nkrumah	Maersk Drillship IV Singapore PTE LTD v CG	Whether the application of Act 896 violated the “Stability Clause” in the Petroleum Agreement which protects contractors/subcontractors from adverse changes in law	No		Maersk Drillship IV Singapore Ltd v Commissioner-General (Court of Appeal)
2023	Appeal against High Court judgment	Court of Appeal	Poku Acheampong, Bartels-Kodwo, and Noble-Nkrumah	Maersk Drillship IV Singapore PTE LTD v CG	Whether the Respondent could retrospectively apply new tax obligations to a subcontractor whose fiscal regime was supposedly “locked in” by PNDCL 188			Maersk Drillship IV Singapore Ltd v Commissioner-General (Court of Appeal)
2025	Appeal against Court of Appeal judgment	Supreme Court	Torkornoo, Amadu, Asiedu, Gaewu, Darko Asare	Maersk Drillship IV Singapore PTE LTD v CG	Whether fiscal stability clause in petroleum agreement protects subcontractor from taxes beyond 5% withholding tax	Yes
2025	Appeal against Court of Appeal judgment	Supreme Court	Torkornoo, Amadu, Asiedu, Gaewu, Darko Asare	Maersk Drillship IV Singapore PTE LTD v CG	Whether Income Tax Act 2015 (Act 896) and Internal Revenue Act 2000 (Act 592) apply to petroleum operations covered by stability clause	No
2025	Appeal against Court of Appeal judgment	Supreme Court	Torkornoo, Amadu, Asiedu, Gaewu, Darko Asare	Maersk Drillship IV Singapore PTE LTD v CG	Whether branch profit tax applicable to Appellant’s income from petroleum operations	No
		High Court		Movelle Company Ltd v CG
		Court of Appeal		Movelle Company Ltd v CG
2011	Appeal against Court of Appeal ruling	Supreme Court	Wood, Dotse, Yeboah, Gbadegbe, Akoto-Bamfo	Multichoice Ghana LTD v Commissioner	Whether SMCD 5 required interest income to be taxed separately from business income	No	SMCD 5	Multichoice Ghana Limited v Commissioner of IRS (Supreme Court)
2026	Appeal against High Court judgment	Court of Appeal	Mensah-Datsa (Mrs.),(Presiding); Ahmed (Mrs), Armah-Tetteh	Orica Ghana Limited v CG	Whether the High Court erred in accepting photocopied VRPOs as authentic despite them being photocopies rather than originals.	No		Orica Ghana Limited v Commissioner-General (Court of Appeal)
2026	Appeal against High Court judgment	Court of Appeal	Mensah-Datsa (Mrs.),(Presiding); Ahmed (Mrs), Armah-Tetteh	Orica Ghana Limited v CG	Whether the High Court erred in holding that GRA wrongly apportioned Orica’s business income into manufacturing and management service activities.	No		Orica Ghana Limited v Commissioner-General (Court of Appeal)
2026	Appeal against High Court judgment	Court of Appeal	Mensah-Datsa (Mrs.),(Presiding); Ahmed (Mrs), Armah-Tetteh	Orica Ghana Limited v CG	Whether the judgment was against the weight of evidence.	No		Orica Ghana Limited v Commissioner-General (Court of Appeal)
2022	Appeal against objection decision	High Court	Jane Harriet Akweley Quaye	Orica Ghana Limited v CG	Whether GRA’s separation of Orica’s income into two to deny one part of the reduced CIT rate is an abuse of discretionary power and is unlawful	Yes		Orica Ghana Limited v Commissioner-General (High Court)Orica Ghana Limited v Commissioner-General (High Court)
2022	Appeal against objection decision	High Court	Jane Harriet Akweley Quaye	Orica Ghana Limited v CG	Whether GRA’s refusal to consider VAT credit accrued prior to 2013 due to 3-year limitation in Act 546 is unlawful	Yes		Orica Ghana Limited v Commissioner-General (High Court)Orica Ghana Limited v Commissioner-General (High Court)
2022	Appeal against objection decision	High Court	Jane Harriet Akweley Quaye	Orica Ghana Limited v CG	Whether GRA’s treatment of forfeiture of CIT overpayment because Orica did not apply for refund within the specified time is unlawful.	Yes		Orica Ghana Limited v Commissioner-General (High Court)Orica Ghana Limited v Commissioner-General (High Court)
2022	Appeal against objection decision	High Court	Jane Harriet Akweley Quaye	Orica Ghana Limited v CG	Whether GRA’s rejection of photocopies of VRPOs is unlawful	Yes		Orica Ghana Limited v Commissioner-General (High Court)Orica Ghana Limited v Commissioner-General (High Court)
		High Court	Justin Kofi Dorgu	Perseus Mining Ghana Ltd
2023	Appeal against High Court judgment	Court of Appeal	Senyo Dzamefe, P. Bright Mensah, Bartels-Kodwo	Perseus Mining Ghana Ltd v CG	Whether the High Court erred by failing to resolve primary facts before applying the law	Yes		Perseus Mining Ghana Limited v. Commissioner-General (Court of Appeal)
2023	Appeal against High Court judgment	Court of Appeal	Senyo Dzamefe, P. Bright Mensah, Bartels-Kodwo	Perseus Mining Ghana Ltd v CG	Whether forward sales contracts with Franco Nevada Corporation were related-party transactions	No		Perseus Mining Ghana Limited v. Commissioner-General (Court of Appeal)
2023	Appeal against High Court judgment	Court of Appeal	Senyo Dzamefe, P. Bright Mensah, Bartels-Kodwo	Perseus Mining Ghana Ltd v CG	Whether losses from forward sales contracts were deductible from business income	Yes		Perseus Mining Ghana Limited v. Commissioner-General (Court of Appeal)
2023	Appeal against High Court judgment	Court of Appeal	Senyo Dzamefe, P. Bright Mensah, Bartels-Kodwo	Perseus Mining Ghana Ltd v CG	Whether the burden of proof under Section 92(1) of Act 915 was correctly applied	No		Perseus Mining Ghana Limited v. Commissioner-General (Court of Appeal)
2023	Appeal against High Court judgment	Court of Appeal	Senyo Dzamefe, P. Bright Mensah, Bartels-Kodwo	Perseus Mining Ghana Ltd v CG	Whether GRA’s discretionary re-characterisation of transactions complied with Article 296(c) of the Constitution	No		Perseus Mining Ghana Limited v. Commissioner-General (Court of Appeal)
2025	Appeal against Court of Appeal judgment	Supreme Court	Torkornoo, Baffoe-Bonnie, Mensa-Bonsu, Asiedu, Adjei-Frimpong	Perseus Mining Ghana Ltd v CG	Whether the GRA (Appellant/Applicant) was required to obtain special leave from the Supreme Court before filing its appeal	Yes		Perseus Mining Ghana Limited v. Commissioner-General (Supreme Court)
2025	Appeal against Court of Appeal judgment	Supreme Court	Torkornoo, Baffoe-Bonnie, Mensa-Bonsu, Asiedu, Adjei-Frimpong	Perseus Mining Ghana Ltd v CG	Whether a Notice of Appeal filed without the requisite statutory or constitutional leave is valid	No		Perseus Mining Ghana Limited v. Commissioner-General (Court of Appeal)
2025	Appeal against Court of Appeal judgment	Supreme Court	Torkornoo, Baffoe-Bonnie, Mensa-Bonsu, Asiedu, Adjei-Frimpong	Perseus Mining Ghana Ltd v CG	Whether the Supreme Court can entertain motions (such as rectification of records) based on a void Notice of Appeal	No		Perseus Mining Ghana Limited v. Commissioner-General (Court of Appeal)
2018	Appeal against objection decision	High Court	Jennifer Abena Dadzie	QG Ghana Hotel Holding Limited v CG	Whether by subletting residential premsies, the appellant qualifed as an estate developer that has made a taxable supply of immovable property and should have charged VAT	Yes	s3(2) of A870 (repealed)
2021	Judicial review	High Court	Comfort Kasiwor Tasiame	Republic v CG Ex Parte Cereal Investment Company	Whether or not the GRA can enforce an objection decision when ITAB has not been set up to enable the taxpayer appeal the objection decision	No
2020	Judicial review	High Court	George Koomson	Republic v CG Ex Parte: Export Finance Company, Interested party: Universal Merchant Bank	Whether the taxpayer can elect to treat the silence as allowing the objection as stated in the wrong version of the law	No	Section 43 of A915
2021	Judicial review	High Court	RUBY ARYEETEY	Republic v CG, Ex parte: Agility Distribution Parks Ghana Ltd	Whether a VAT registered taxpayer is entitled to refund of input VAT due to passage of Act 915	No	s50(1)(a) of A870, s68(1) of A915	The Republic v. The Commissioner-General of the Ghana Revenue Authority; Ex Parte Agility Distribution Parks Ghana Ltd (High Court)
2022	Certiorari to quash High Court ruling	Supreme Court	Pwamang, Dordzie, Torkonoo, Honyenuga, Kulendi	Republic v High Court Ex Parte: Afia African Village Limited, Interested party: CG	Whether the High Court had jurisdiction to entertain an application for mandamus where the Applicant had not exhausted the statutory dispute resolution procedures under the Revenue Administration Act, 2016 (Act 915)	No	ss41-44, 69 of Act 915, Or 54 of CI 47	THE REPUBLIC v COMMISSIONER-GENERAL; EX PARTE AFIA AFRICAN VILLAGE LIMITED
2022	Certiorari to quash High Court ruling	Supreme Court	Pwamang, Dordzie, Torkonoo, Honyenuga, Kulendi	Republic v High Court, Ex Parte: Afia African Village Ltd, Interested Party: CG	Whether the Interested Party had a statutory duty under Section 69 of Act 915 to refund the amount withheld as tax	No		THE REPUBLIC v COMMISSIONER-GENERAL; EX PARTE AFIA AFRICAN VILLAGE LIMITED
2022	Certiorari to quash High Court ruling	Supreme Court	Pwamang, Dordzie, Torkonoo, Honyenuga, Kulendi	Republic v High Court, Ex Parte: Afia African Village Ltd, Interested Party: CG	Whether the High Court erred in law on the face of the record in dismissing the application for mandamus	No		THE REPUBLIC v COMMISSIONER-GENERAL; EX PARTE AFIA AFRICAN VILLAGE LIMITED
2022	Certiorari to quash High Court ruling	Supreme Court	Pwamang, Dordzie, Torkonoo, Honyenuga, Kulendi	Republic v High Court, Ex Parte: Afia African Village Ltd, Interested Party: CG	Whether the Supreme Court should exercise its supervisory jurisdiction to quash the High Court’s ruling	No		THE REPUBLIC v COMMISSIONER-GENERAL; EX PARTE AFIA AFRICAN VILLAGE LIMITED
2022	Article 2(1) action	Supreme Court	Dotse, Pwamang, Amegatcher, Kotey, Owusu, Lovelace-Johnson, Mensa-Bonsu	Richard Amo-Hene v CG	Whether Section 42(5)(b) of the Revenue Administration Act, 2016 (Act 915) is inconsistent with the spirit and letter of Articles 2(1), 17(1), 125(2), 19(2)(c), 33(1), 132, 133(1), and 140 of the 1992 Constitution and to the extent of the inconsistency void	No
2022	Article 2(1) action	Supreme Court	Dotse, Pwamang, Amegatcher, Kotey, Owusu, Lovelace-Johnson, Mensa-Bonsu	Richard Amo-Hene v CG	Whether Order 54 rule 4(1) of the High Court (Civil Procedure) Rules, 2004 (C.I. 47) is inconsistent with the spirit and letter of Articles 2(1), 17(1), 125(2), 19(2)(c), 33(1), 33(5), 130(1), 132, 133(1), and 140 of the 1992 Constitution and impedes a person’s right of access to court, participation in the administration of justice, and the presumption of innocence, and to the extent of the inconsistency void	No
2013	Appeal against objection decision	High Court	John Ajet-Nasam	Scancom & ors v CG	Whether telcos are liable to pay communication service tax on interconnect charges	No	Act 754
2022	Appeal against objection decision	High Court	Justin Kofi Dorgu	Seadrill v CG	Whether the appeal against the objection decision was filed late	Yes
2023	Appeal against High Court judgment	Court of Appeal	Cecilia Hanzzy Sowah, Cyra Pamela C.A. Koranteng, Christopher Archer	Seadrill v CG	Whether an adjusted objection decision qualifies as a new tax decision under Section 42(9) of Act 915	No
2017	Appeal against objection decision	High Court	Jennifer Dodoo	Taylor & Taylor v CG	Whether or not GRA has no restriction on number of years to audit under the IRA	No
2017	Appeal against objection decision	High Court	Jennifer Dodoo	Taylor & Taylor v CG	Whether the CG erred when he applied penalty of 30% for the late filing of returns by the Appellant from 2011 to 2013	Yes
2023	Appeal against objection decision	High Court	Afi Agbanu Kudomor	Scancom PLC v CG	Whether apportionment between exempt and taxable supplies based on respective contribution to total revenue for VAT-associated levies on imported servcies is justified	Yes		Scancom PLC v Commissioner-General (High Court)
2023	Appeal against objection decision	High Court	Afi Agbanu Kudomor	Scancom PLC v CG	Whether VAT-associated levies are due even if the foreign services are used for taxable supplies	Yes		Scancom PLC v Commissioner-General (High Court)
2024	Appeal against objection decision	High Court	EMMANUEL ATSU LODOH	Scancom PLC v CG	Whether or not a local telco is required to withhold tax when paying non-resident person for interconnect services	No	Section 105(h) of Act 896