[2017]DLHC9087December 4, 2017High Court

ERNEST & YOUNG ADVISORY SERVICES LTD. vs. GRID PETROLEUM (GH) LTD.

The Plaintiff is a Company registered under the laws of the Republic of Ghana and brings this action per its lawful attorney, Johnson Complex (GH) Ltd., while the Defendant is also a company registered under the laws of Ghana. On March 3, 2016, the Plaintiff sued the Defendant for the following reliefs endorsed on its Writ of Summons and Statement of Claim: “(a) An Amount of GH¢108,881.92 being the value of tax services rendered to Defendant. (b) Interest on the said at the prevailing lending bank rate from 9/6/2015 till date of final payment. (c) Cost, including lawyer’s fees.” The material facts which gave rise to the matter before me are as follows. The Plaintiff claims that in the years 2014 and 2015 and at the request of the Defendant, it rendered Tax Compliance Services to the Defendant in respect of 2012, 2013, 2014 and 2015 years of assessment. In respect of this work, the Plaintiff states that it submitted two (2) invoices dated October 24, 2014 and June 9...