SOFTTRIBE GHANA LIMITED VRS THE AUDITOR-GENERAL (J4/54/2023) [2025] GHASC 11 (26 February 2025)

SOFTTRIBE GHANA LIMITED VRS THE AUDITOR-GENERAL (J4/54/2023) [2025] GHASC 11 (26 February 2025)

The Supreme Court held that the Auditor-General is constitutionally required to give a hearing to any person, including private entities, who will be directly affected by a disallowance or surcharge under Article 187(7). The right to administrative justice under Article 23 and the right to seek redress under Article 33 are not ousted by the statutory appeal process in Article 187(9). The powers of disallowance and surcharge extend to private persons where wrongdoing, negligence, or misconduct is established. Failure to accord a hearing renders the disallowance a nullity and subject to certiorari.

Citation
[2025] GHASC 11
Parties
Applicant/appellant/appellant: Softtribe Ghana Limited; Respondent/respondent/respondent: The Auditor-General
Court
Supreme Court
Jurisdiction
Ghana
Judgment Date
26 February 2025
Case Number
J4/54/2023
Procedural Posture
Civil Appeal / Supreme Court Judgment
Outcome
Appeal allowed. Judgment of the Court of Appeal set aside.
Legal Topics
Disallowance and Surcharge, Right to Fair Hearing, Administrative Justice, Judicial Review, Remedies for Breach of Constitutional Rights
Source Language
English
Constitutional Law Administrative Law Public Procurement Disallowance and Surcharge Right to Fair Hearing Administrative Justice Judicial Review Remedies for Breach of Constitutional Rights

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Parties

Softtribe Ghana Limited

Applicant/appellant/appellant

The Auditor-General

Respondent/respondent/respondent

Procedural Posture

Civil Appeal / Supreme Court Judgment

Legal Issues

  1. 1 Whether the Auditor-General is required to give a hearing to persons directly affected before exercising powers of disallowance and surcharge under Article 187(7) of the Constitution.
  2. 2 Whether an aggrieved party is limited to an appeal under Article 187(9) or may invoke the High Court's human rights jurisdiction under Article 33.
  3. 3 Whether the Auditor-General's powers of disallowance and surcharge extend to private persons.

Ratio Decidendi

The Supreme Court held that the Auditor-General is constitutionally required to give a hearing to any person, including private entities, who will be directly affected by a disallowance or surcharge under Article 187(7). The right to administrative justice under Article 23 and the right to seek redress under Article 33 are not ousted by the statutory appeal process in Article 187(9). The powers of disallowance and surcharge extend to private persons where wrongdoing, negligence, or misconduct is established. Failure to accord a hearing renders the disallowance a nullity and subject to certiorari.

Court Disposition

Appeal allowed. Judgment of the Court of Appeal set aside.

Orders

  • Orders of certiorari issued to quash the disallowance of the applicant’s claims by the Auditor-General.
  • Ministry of Finance to release funds to the Controller for payment to the applicant of GHS5,047,186.65 with interest at the prevailing bank rate from 21st January, 2017 to date of payment.