Section 27(10) in The Gujarat Value Added Tax Act, 2003
(10)[Suspension or Cancellation] [This words were substituted for the word 'cancellation' by Gujarat Act, 6 of 2006, Section 15(5)] of a certificate of registration shall not affect the liability of any dealer to pay tax, penalty or interest due for any period till the date of such [Suspension or Cancellation] [This words were substituted for the word 'cancellation' by Gujarat Act, 6 of 2006, Section 15(5)] and which has remained unpaid or is assessed thereafter.
