BAFFOUR J.A:
INTRODUCTION
This appeal elicits an exciting excursion as to the applicability of the relevant provisions of two tax enactments to the issue at stake and whether it is the generalia specialibus non derogant rule of hermeneutical interpretation that ought to be applicable or the leges posteriores priores contrarias abrogant rule.
The appeal is against the ruling of the court below in its refusal to grant a prayer for an order of mandamus to compel the Respondent/Respondent to make refund of cumulative amount of Ghc12,398,000.06 that the Applicant/Appellant adjudged to be excess tax paid by him to the Respondent between 2015 to 2019, together with interest. Our task is to examine whether the trial court correctly applied the relevant tax provisions to the resolution of the suit when it hinged its decision on section 50(1)(a) of the Value Added Tax (VAT) Act, 2013, Act 870. The parties would bear the designations that they carried at the court below as Applicant…