Section 28(9) in The Gujarat Value Added Tax Act, 2003
(9)Where a dealer fails to furnish security as required under sub-section (1), (2) (5) or (7), the authority referred to in section 21 shall refuse to issue or, as the case may be, shall cancel the certificate of registration.Provided that the refusal or cancellation of a certificate of registration under this subsection shall, notwithstanding anything contained in sub-section (3) of section 3, not affect the liability of the dealer to pay the tax, penalty and interest due for any period before or after the date of such refusal or cancellation of the certificate of registration; and accordingly the provisions of this Act shall continue to apply.
