The exercise was carried out by a team from the Debt Management and Compliance Enforcement Unit of the GRA, led by Mr Peter Effah King, Chief Revenue Officer.
A warehouse of the cold store at Mpintsin was also sealed off.
Managers of four hotels in Takoradi, which failed to issue Valued Added Tax (VAT) invoices to customers during test purchase exercise, were invited to the Takoradi Central Police Station to be processed for prosecution in court.
The hotels are the New Mexico Hotel, Animens Hotel, Twin-City Hotel and Asempa Hotel.
Three hardware dealers at Kojokrom who failed to issue VAT invoices to customers were also invited to the Police Station.
Speaking to journalists, Mr Wisdom Kofi Xetor, a Principal Revenue Officer of GRA, said the management of the cold store defaulted in paying its taxes to the authority since 2002.
He said the law requires VAT registered traders to issue VAT invoices instead of their own invoices.
Mr Xetor said the receipts of the hotels and the hardware traders would be audited to ascertain the amount they would have to pay to the state as penalty.
He advised the public to demand receipts for tax purposes as well as VAT Invoices when they transact business with VAT registered traders, which include hotels.
Mr Xetor said the exercise was part of a nationwide exercise to enforce compliance with tax laws in order “To shore up revenue collection for national development”.