Fraudulent input tax credit: recipients who avail and utilise ITC face demand, recovery and penal action under GST law. Mere issuance of a tax invoice without an underlying supply does not constitute supply under section 7 and attracts no tax demand under sections 73 or 74 against the issuer, though the issuer is liable under section 122(1)(ii). A recipient who fraudulently avails and utilises ITC on such invoices is liable for demand, recovery and penalty under section 74 with interest under section 50, and section 75(13) bars duplicate penalties. If the recipient passes on ITC by issuing invoices without supply, no demand under sections 73/74 arises for outward transactions, but penal liability under sections 122(1)(ii) and 122(1)(vii) remains. Section 132 may also be invoked depending on facts.