Tax liability on unsold goods

In general view... Yes, Tax will reversible.

But, as you said both of different situations. So, it's not applicable to the same as both...

I do not find reason of reversing the tax liability.

In India, if goods become unsaleable due to reasons like expiration or damage, and you have already availed Input Tax Credit (ITC) on these goods, there may be a tax liability. Reversing ITC claimed can help mitigate the tax liability, as it essentially means you are adjusting the credit previously taken.

You hv to pass the debitbnote with necessary intimation to the supplier to lift the goods. if the supplier is not eager then you can easily arrange for the same and pass entries.