Does cancellation of registration have any effect on the tax liability of the person whose registration has been cancelled

No, Cancellation of registration does not affect the tax liability of the person which is incurred prior to the date of cancellation. He shall still be liable to pay the amount of tax and other dues or any other obligation for a period prior to the date of cancellation irrespective of the fact that whether the same is determined before or after the cancellation of registration.

(ICAI FAQ PUBLICATION 06-09-2017 REGISTRATION: FAQ NO. 48)