"Postscript: In 1976 Carroll admirer Denis Crutch pointed out that in the 1896 preface quoted above, the author had originally written: “It is nevar put with the wrong end in front.” Nevar of course is raven spelled backward. Big joke! "
Here’s an additional explanation that I once read in an article in a very old edition of M.L.A. (while working on an english paper about the nonsense in Alice in Wonderland). A raven eats worms and a writing desk is eaten by worms. (Often, writing desks were made of wormwood in the time of Lewis Carrol).
Of course, this is also probably just an afterthought. As Cecil points out, the riddle is not meant to have a sensical answer.