Fraudulent input tax credit: recovery and fraud-specific penalties apply; issuers of fake invoices face separate penal sanctions. Issuing tax invoices without actual supply does not amount to 'supply' and does not create tax demand under the usual recovery provisions; the issuer, however, is punishable under the penal provision for issuing invoices without supply. A recipient who fraudulently avails and uses input tax credit on such invoices is liable to recovery of the ITC, interest and penal action under fraud-specific provisions; if penalised under those provisions, duplicate penalties for the same act are precluded. Where the recipient further issues invoices without supply to pass on credit, no tax demand arises for outward transactions, but penal liability attaches for issuing invoices without supply and for taking/utilizing ITC without receipt; other penal or confiscation provisions may also be invoked depending on facts.