According to the MP, he has parliamentary duties therefore, he will not be able to attend to court on the said date adding that he will be working for his constituents.

"My inability to honour your invitation is because parliament is in session and will be sitting on that day – Tuesday, 4 June 2019. The parliament of Ghana, when in session sits on Tuesdays, Wednesdays, Thursdays and Fridays and any other day appointed by the Speaker that is not a public holiday," Ayariga said in a letter addressed to Amidu.

 He added: "I can come to court on any other day when parliament is not sitting."

Martin Amidu filed a suit at the Accra Hight court to prosecute Mahama Ayariga for evading customs duties and taxes contrary to section 121(2) of the Customs Act, 2015 (ACT 891).

According to the law suit, "Mahama Ayariga aged 44 years in November 2017 at Tema in the Greater Accra Region did fraudulently evade customs duties and taxes by paying GH¢6,062.86 instead of the approved duties and taxes of GH¢36,597.15 to clear three Toyota V8 Land Cruisers."

The Special Prosecutor also accused the NDC MP of allegedly abusing his office as a public officer for his private benefit by "selling three Toyota V8 Land Cruisers with registration numbers GR 2220-18, GR 2221-18 and GR 2222-18 meant to be used for his official duties as a Member of Parliament to Kendrick Akwasi Marfo of ATLAS-Rent-A-Car at a price of GH¢40,000 each."

The MP among other things is accused by Amidu of transferring "foreign exchange from Ghana through an unauthorised dealer contrary to sections 15(3) and 29(1) of the Foreign Exchange Act 2006, Act 723."

Ayariga is jointly charged with one Kendrick Akwasi Marfo of ATLAS-Rent-A-Car company.

In January 2019, an Accra Circuit Court ordered Mobile Telecommunications Network (MTN) to produce the call records of a conversation between Mahama Ayariga and an officer of the Ghana Revenue Authority (GRA).

The court gave the order on January 22, 2019, at the request of Martin Amidu.

But Ayariga said he will be unable to accept his invitation to appear in court on Tuesday, 4 May 2019.

Here's Ayariga's letter to Amidu:

Ayariga's letter to Amidu
Ayariga's letter to Amidu