SCANCOM PLC vs GHANA REVENUE AUTHORITY [2023]DLHC16658

Date	2023-11-09
Suit No.	SUIT NO.:CM/FAX/0008/22
Citation No.	[2023]DLHC16658

HER LADYSHIP JUSTICE AFI AGBANU KUDOMOR

JOSEPH KWADWO KONADU

NAA-AMAKUMA BARNOR

BERNICE MORTEY

DAVID A ASIEDU

MAXWELL OWUSU BOADI

[2023]DLHC16658
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													<main id="main" class="content" style="min-height: 60rem" >SCANCOM PLC<o:p></o:p>

(APPELLANT/APPLICANT)<o:p></o:p>

vs.<o:p></o:p>

GHANA REVENUE AUTHORITY<o:p></o:p>

[HIGH
COURT, ACCRA]<o:p></o:p>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <o:p></o:p>

<a name="_heading=h.gjdgxs"></a>SUIT NO.:CM/FAX/0008/22&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; DATE: 9TH NOVEMBER 2023<o:p></o:p>

</div>

COUNSEL<o:p></o:p>

JOSEPH KWADWO KONADU WITH
NAA-AMAKUMA BARNOR AND BERNICE MORTEY FOR DAVID A ASIEDU FOR APPELLANT<o:p></o:p>

MAXWELL OWUSU BOADI FOR
RESPONDENT<o:p></o:p>

</div>

HER LADYSHIP JUSTICE AFI
AGBANU KUDOMOR <o:p></o:p>

JUDGMENT<o:p></o:p>

</div>

September 2021 and has appealed
against the said decision to the High Court.
The grounds of appeal are as follows:<o:p></o:p>

<p class="MsoListParagraph" style="margin-top:0cm;margin-right:23.5pt;margin-bottom:
0cm;margin-left:2.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:
0cm;line-height:115%;mso-list:l12 level1 lfo13;tab-stops:90.0pt 123.75pt 124.05pt"><span style="font-size:12.0pt;mso-bidi-font-size:10.5pt;line-height:115%;font-family:
&quot;Book Antiqua&quot;,serif;mso-fareast-font-family:&quot;Book Antiqua&quot;;mso-bidi-font-family:
&quot;Book Antiqua&quot;;letter-spacing:-.05pt;mso-font-width:148%">I.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Respondent erred in
law and acted arbitrarily by imposing Value Added Tax liability on the
Appellant for Imported Services for the period January 2014 to December 2017,
when<o:p></o:p>

<p class="MsoListParagraph" style="margin-top:0cm;margin-right:23.5pt;margin-bottom:
0cm;margin-left:2.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:
0cm;line-height:115%;mso-list:l12 level2 lfo13;tab-stops:90.0pt 158.05pt 158.5pt"><span style="font-size:12.0pt;mso-bidi-font-size:11.0pt;line-height:115%;font-family:
&quot;Book Antiqua&quot;,serif;mso-fareast-font-family:&quot;Book Antiqua&quot;;mso-bidi-font-family:
&quot;Book Antiqua&quot;;letter-spacing:-.05pt;mso-font-width:109%">(i)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Value Added
Tax Act, 2013 (Act 870) does not impose Value Added Taxes on Imported Services which are used to make Taxable Supplies;<o:p></o:p>