On 4 May 2022, Ghana's Supreme Court rejected a request for an injunction to prevent the Ghana Revenue Authority (GRA) from implementing the new "Electronic Transfer Levy", or "E-Levy". As previously reported, the minority in Ghana's Parliament filed a motion with the Supreme Court on 19 April seeking the injunction pending a decision on whether the approval of the Electronic Transfer Levy Act 2022 (Act 1075) was unconstitutional because the Parliament lacked the required constitutional quorum to vote. Although the request for an injunction was rejected, the decision on whether the Act is unconstitutional is still pending. According to the Court, in the event that the Act is ultimately found to be unconstitutional, the GRA can refund the E-Levy already paid. For this purpose, the Court ordered the GRA to keep records of the levy collected to enable refunds if needed.