Hi Akshay,
This error is because you are sending the empty queueid which is not allowed because quality of service BE does not use any queues, you only need to set this parameter when you mention quality of service EOIO. remove the query parameters if they are empty example msgguid also. are you passing user name and password? if not remove them also( remove this part if you are not using any of these parameters "&queueid=&msgguid=&sap-user=<username>&sap-password=<password>&sap-client=<client>&sap-language=EN")
http//abcd:port/HttpAdapter/HttpMessageServlet?interfaceNamespace=<namespace>:SMS_NEW&interface=SI_GATEWAY_SMS_NEW&senderService=BS_GW_CRM&senderParty&receiverParty=&receiverService=&qos=BE&queueid=&msgguid=&sap-user=<username>&sap-password=<password>&sap-client=<client>&sap-language=EN
Regards,
Praveen.