Fraudulent input tax credit: recipients face recovery and penalty while invoice issuers face penal liabilities under the tax law. Issuance of tax invoices without actual supply does not amount to a supply and so does not generate tax demand under ordinary demand provisions; the issuer is nonetheless liable to penal action for issuing invoices without supply. A recipient who fraudulently avails and utilizes input tax credit on such invoices is liable for recovery of the credit with interest and penal action under provisions addressing fraudulent availment or utilization; duplicate penalties for the same act are barred. If the recipient further passes on the credit by issuing invoices without supply, no output tax demand arises, but penal action applies to the intermediary for issuing invoices without supply and for wrongful use of credit.