HIPPO LIMITED vs. THE COMMISSIONER GENERAL GHANA REVENUE AUTHORITY

It has been said that “… in this world, nothing is certain except death and taxes”, and “… no taxpayer should be permitted to escape the payment of his just share of the burden of contributing thereto …” as “… [T]axes are the lifeblood of government …”. And so it was that the Applicant herein, a limited liability company duly registered under the laws of the Republic of Ghana engaged in the business of trading and other services was served with a tax liability by the Respondent, the state entity mandated to assess and collect taxes, interest and penalties on the taxes due with optimum efficiency and to promote tax compliance. The Applicant, unhappy with the procedural conduct of the assessment of the said tax liability, has dragged the Respondent before this Court seeking to invoke the review jurisdiction of this Court under Order 55 of the High Court (Civil Procedure) Rules, 2004, (C.I 47) seeking the following reliefs: i. A declaration that the Respondent did ...