2020 (4) TMI 174

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..... of the Act, even if the person stops the business resulting in cancellation of the registration, the liability accrued till such time cannot be waived or diminished. Petition dismissed. - WP(C).No.1709 OF 2020(K) - - - Dated:- 13-2-2020 - THE HONOURABLE MR. JUSTICE AMIT RAWAL PETITIONER: SRI.AJI V.DEV AND SRI.ALAN PRIYADARSHI DEV RESPONDENTS: SMT JASMINE M M, GOVT.PLEADER .....

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..... 29 (3) of the Act though will envisage that it will not affect the liability of the person to pay tax on another dues for any period prior to the cancellation, but the aforementioned facts conspicuously are wanting in the impugned order. 3. The learned State Counsel submits that a person who closes the business and do not file the returns, in the instant case, for the periods with effect from .....

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