Fraudulent input tax credit: recipients face recovery with interest and penal action while issuers face anti evasion penalties. Issuing tax invoices without an underlying supply does not constitute supply, so no tax demand or recovery arises against the issuer under tax-demand provisions, though the issuer is liable to penal action under anti-evasion penal provisions for issuing invoices without supply. A recipient who fraudulently avails and utilizes ITC without receipt of goods or services is liable for recovery of the ITC with interest and penal action under the penal provisions addressing fraudulent availment or utilization. If that recipient passes on the ineligible ITC by issuing invoices without supply, no tax demand for the outward transaction arises, but penal action applies for issuing invoices and for wrongful utilization of ITC.