ITC Reversal or Not

Good Afternoon
Please advise in this case:

The entity is engaged in ice cream distribution has different GST Registration no. Receive Ice Cream from its Head Office (in another State) and further sold it to Big/small distributors in the state.
Some of its ice cream sold if expired/got infested with fungus, it compensates the distributor of loss by issuing them credit notes for the ice cream lost(verified by some authorised person) without giving any GST effect of the same.
I want to know whether there should be any ITC reversal on the goods lost as credit notes is issued for the same and no consideration towards it will be received in future for expired ice cream.

Thank You