In a unanimous decision of 7:0, the justices of the Apex Court dismissed the application from the three Members of Parliament with Minority side.
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The ruling means the controversial E-Levy remains in force.
The Minority Leader, Haruna Iddrisu led two of his colleagues Mahama Ayariga and Samuel Okudzeto Ablakwa to file an application at the Supreme Court on Tuesday, April 19, 2022.
“That since the constitutional validity of the passage of the Electronic Transfer Levy Act, 2022(Act 1075) is the gravamen of our claim before the Honourable Court, it is proper, just, and equitable that the Government of Ghana through the GRA or its officers and agents are restrained from commencing with the implementation of the Levy until the determination of the substantive suit before the Honourable Court,” portion of the writ said.
The Minority who walked out during the passage of the E-levy law on March 29, earlier filed a suit at the Supreme Court to prevent President Akufo-Addo from assenting to the bill.
The President, however, assented the bill into law.
Subsequently, the Ghana Revenue Authority commenced collection on May 1, 2022.
The new tax will see the deduction of 1.5% of the cost of selected electronic transactions by Ghanaians.
Many Ghanaians have taken to twitter and facebook to vent their disapproval of the move which has been justified by the government.
In a statement, The GRA SAID “The Authority assures the general public that adequate measures have been put in place to ensure the smooth implementation of the Levy”.
The statement added: “GRA has held several technical sessions and engagements with the various charging entities (Electronic Money Issuers, Banks, Payment Service Providers, and Specialized Deposit-taking Institutions) on the implementation of the E-Levy, with the aim of ensuring that the charging entities are in a position to implement the Levy by the due date”.