The apex court panel of seven presided over by Justice Nene Amegatcher in a unanimous ruling said “greater hardship” will be caused to the Ghanaian if the Electronic Transfer Levy (E-Levy) is injuncted.
In the unanimous ruling the court said, Greater hardship will be caused to the General public than if granted and subsequently dismissed the application.
The court said “the balance of hardship tilt in favour of respondent” and the application is dismissed.
The court, however, directed the GRA to keep accurate transfers of proceeds received so that, after the substantive hearing no one is disadvantaged if the decision goes in favour of the Applicants.
