If you want to return the goods after the Goods movement 103, you can reverse it with reference to 103 Material document number (Here system automatically triggers 124 Movement type)
If you have released the GR blocked stock using 105 Movement type and then want to return, you can normally create return delivery with reference to 105 Material document (Here system automatically triggers 122 Movement type)
What is your concern? You should create inspection lot during 105 and not during 103 as goods are received into GR blocked stock during 103.