The Finance Act 2023 was assented to on 26th June 2023. On the same day Okiya Omtata and six other petitioners filed a petition at the High Court challenging the Finance Act on the grounds that the Act was unconstitutional since it was enacted in violation of the Constitution and the Public Finance Management Act, 2012. The High Court rendered its ruling on the petition on 10th July 2023 and among other orders the court issued a conservatory order which suspended the implementation of the Finance Act.