TOTAL PETROLEUM GHANA LIMITED vs. SEAL AND TAR LIMITED&GHANA REVENUE AUTHORITY

The Plaintiff is a body corporate, incorporated in and under the laws of the Republic of Ghana. The Plaintiff deals in the procurement, distribution and marketing of petroleum products, including bitumen. The Defendant, also a body corporate, incorporated in and under the laws of the Republic of Ghana, carries on the business of road construction. In this case, the underlying facts are largely not in dispute. Both parties agree that the Plaintiff supplied the Defendant with various quantities of bitumen valued at GH¢4,555,371.25 between October 24, 2014 and November 20, 2014 based on an agreement with the Defendant. Plaintiff avers, however, that the Defendant paid only GH¢2,343,106.95 of the total value of bitumen supplied leaving an outstanding balance of GH¢2,212,264.31 as at November 10, 2015, which balance, according to the Plaintiff, the Defendant has refused to pay. It is as a result of the Defendant’s refusal to make good the outstanding balance that the Plaintiff ha...