section 17(5)(i)

Supply receiver who had paid the tax on the supplies, eventually affected by these events.......

As per Section 74 : Both SUPPLIER (Where it appears to the proper officer that any tax has not been paid or short paid) & RECEPIENT(where input tax credit has been wrongly availed or utilised by reason of fraud, or any willful-misstatement or suppression of facts to evade tax,)

As per Section 129 & 130: SUPPLIER

In case supplier pays the tax u/s 74,129 or 130, where is the question of ITC for the receipient , nothing has gone out of the receipient's pocket in the first place in order to avail credit later?

the query is who is liable to pay penalty or tax under the section mentioned

what about the 2nd query ( which is the query is really want to ask through a discussion)?