Yesterday, 22nd January, 2026, the Court of Appeal unanimously dismissed the GRA’s appeal in the Orica Ghana Limited v The Commissioner-General matter. The Court announced that the judgment was ready and that the parties could apply for certified copies.
This decision can be appealed to the Supreme Court, although the GRA would have to show why the appeal is necessary. In the past, the GRA could appeal directly to the Supreme Court against a decision of the Court of Appeal. This position has now changed based on a new interpretation adopted by the Supreme Court. Now, the appellant must seek leave from the Court of Appeal or special leave from the Supreme Court before appealing to the Supreme Court. Last year, the GRA sought leave to appeal the Perseus Mining v Commissioner-General case and was unsuccessful.
This means the High Court judgment remains the position of the law. Though no High Court binds another, the affirmation by the Court of Appeal bolsters the holdings below:
| Issue/question | Holding |
| 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 |
| Whether GRA’s refusal to consider VAT credit accrued prior to 2013 due to 3-year limitation in Act 546 is unlawful | Yes |
| Whether GRA’s treatment of forfeiture of CIT overpayment because Orica did not apply for refund within the specified time is unlawful. | Yes |
| Whether GRA’s rejection of photocopies of VRPOs is unlawful | Yes |
In a related development, the Court of Appeal adjourned the judgment in the The Republic v The Commissioner-General of the Ghana Revenue Authority; Ex parte: Agility Distribution Parks Ghana Limited matter. The new date for this judgment is Thursday, 29th January, 2026.
For more summaries of Ghanaian tax judgments, visit this page.
