The GRA has filed an appeal against the decision of the Court of Appeal in the suit titled The Republic v The Commissioner-General; Ex parte: Agility Distribution Parks. This matter commenced by way of judicial review at the High Court, where Agility’s application for mandamus was dismissed. Agility proceeded to the Court of Appeal and was successful. The GRA is now inviting the Supreme Court to settle the matter.
The dispute concerns the refund of excess corporate taxes and input VAT. While Agility believes whenever its input VAT exceeds its output, the excess must be refunded by the GRA, the GRA insists that the VAT laws do not support that position and Agility must carry the excess forward.
The GRA’s Notice of Appeal shows that its complaint is against the entire judgment of the Court of Appeal. One specific complaint from the GRA is that the Court of Appeal did not address its preliminary legal objection, which could have led to Agility’s appeal being struck out. Another complaint is that the Court of Appeal’s decision is not supported by the relevant provisions in the VAT laws, i.e., the Court of Appeal relied on the wrong provisions and misread relevant sections. The GRA also says the Court of Appeal should not have ordered the GRA to refund the corporate tax overpayment because Agility did not follow the correct procedure for applying for refunds.
The GRA wants the Supreme Court to restore the High Court ruling. See the full Notice of Appeal below:
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