Fraudulent input tax credit: recipients who avail and utilize ITC on fake invoices face demand, recovery and penalties. Issuance of invoices without any underlying supply is not supply under the TNGST Act, 2017 and the issuer incurs no tax demand under sections 73/74 though liable under section 122(1)(ii); a recipient who fraudulently avails and utilizes input tax credit is liable to demand, recovery and penalty under section 74 with interest under section 50 (and section 75(13) bars duplicate penalty), while passing on ineligible ITC without actual supply attracts penal provisions under sections 122(1)(ii) and 122(1)(vii), with possible invocation of section 132 depending on facts.