ITC not eligible even if preceding seller not discharged its GST liability

In re Vimal Alloys Pvt. Ltd. (GST AAR Punjab) Question 1. Whether the purchaser is entitled to claim Input Tax Credit on the purchases made by it from the seller who had discharged its tax liability but the preceding seller has not discharged its liability under the Act? Answer: No. As per provisions of Section 16(2)(c) of CGST Act read with PGST Act, the purchaser is not entitled to claim Input Tax Credit on the purchases made by it from the seller who had discharged its tax liability but the preceding seller has not discharged its liability under the Act Question 2. If answer to the above...