Fraudulent input tax credit: recipient faces demand and penalty, issuer liable under invoice issuance penal provisions. Issuance of tax invoices without underlying supply does not constitute supply; no tax demand under demand-and-recovery provisions arises against the issuer, but the issuer is liable to penal sanction for issuing invoices without actual supply. A recipient who fraudulently avails and utilises ITC without receipt is liable to demand and recovery of the ITC with interest and penal action under fraudulent-ITC provisions; prosecution under those provisions bars a duplicate penalty for the same act. An intermediary who passes on ineligible ITC by issuing invoices without supply is not subject to tax demand for outward transactions but is liable to penal provisions for issuing invoices without supply and for utilising ITC without receipt.