goods destroy by fire

Pankaj Rawat (GST Practitioner) (55047 Points)

15 February 2018  
sir

due to fire my stock worth rs 1 crore get destroyed , shall i hv to reverse the ITC as per sec. 17(5), or once ITC legitimatly avail can be reverse, as there is no such specific provsion /clause in gst act.
plz advice