Fraudulent input tax credit: issuers face penalty, recipients face demand and penalty, pass-through cases attract penalties. Issuance of tax invoices without actual supply does not amount to supply and thus does not create tax liability or demand under the BGST Act for the issuer, though the issuer is punishable for issuing invoices without supply. A recipient who fraudulently avails and utilises input tax credit without receipt of goods or services is liable to demand and recovery of the credit with interest and penal action for fraudulent availment. Where such illegitimate credit is passed on by issuing further invoices without supply, no tax demand arises for the outward transaction but penal action attaches for issuing invoices without supply and for utilising ineligible credit. Specific facts determine the exact mix of demands and penalties, and additional offences may apply.