The Issue in The build.gradle file for the package of the dependence file itself.
you have to locate the package pub cache directory than open the package directory
in my case i am using linux os so it is in:-
/root/.pub-cache/hosted/pub.dev/flutter_bluetooth_serial-0.4.0/android/build.gradle
than change the sdk to correct version
for example it was 31
I change it to 34 based on error and it works