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JUDGMENT
On the 1st of June, 2021, a motion on notice to invoke the supervisory jurisdiction of the High Court pursuant to Articles 23 and 24 of the 1992 Constitution and Order 55 Rule 1(a) and (c) of the High Court Civil Procedure Rules, 2004, (C.I.47) was filed by Azumah Resources Ghana Limited (the Applicant) against the Commissioner General of Ghana Revenue Authority (the Respondent). The application was for the following reliefs.
1. An order of certiorari directed at the Commissioner-General of the Ghana Revenue Authority (“Commissioner-General”) to move into this Court for the purpose of being quashed the objection decision dated 2nd December, 2020 (“objection decision”)
2. An order of injunction restraining the Commissioner-General from proceeding to enforce against the Applicant, the tax assessment contained in his Notice of Assessment dated 13th August 2020 (“Notice of assessment”) which he upheld in his objection decision.
3. A declaration that the sum of US$905,778.35 and GHC52,500.00 being 30% of the disputed taxes levied on it by the Commissioner-General in his notice of Assessment and paid out of practical compulsion to the Ghana Revenue Authority was in the circumstances, money had and received by the Ghana Revenue Authority to the use of the Applicant; and
4. Consequent upon (1) and (3) above, an order directing the Commissioner-General to pay by way of restitution to the Applicant, together with interest thereon at the statutory rate, the cash sum of US$905,778.35 and GHC52,500.00 paid to the Ghana Revenue Authority on 23rd September 2020, the said sum being 30% of the disputed taxes levied on it by the Commissioner-General in his Notice of Assessment.
The acts leading to this application is that, the Respondent conducted a Tax Audit on Applicant and flowing from the Audit, issued to Applicant a Tax Assessment. After service of the Assessment on the Applicant, Applicant lodged an Objection to Respondent’s tax decision in line with Section 42 of the Revenue Administration Act, 2016 (Act 915). Respondent after considering Appellant’s Objection determined the Objection and issued to the Applicant an objection decision confirming the tax decision previously made.
Applicant through the instant application seeks to overturn Respondent’s objection decision.
Ground 1
An order of certiorari directed at the Commissioner-General of the Ghana Revenue Authority (“Commissioner-General”) to move into this Court for the purpose of being quashed the obj