3440340 - Invalid element ID for XML-ABAP transformation

Gateway error log shows error like:

.ERROR_CONTEXT    
..ERROR_INFO    Deserialization of XML failed via transformation ''
..ERROR_RESOLUTION    
...SAP_NOTE    See SAP Note 1797736 for error analysis
...LINK_TO_SAP_NOTE    https://service.sap.com/sap/support/notes/1797736
...BATCH_SAP_NOTE    See SAP Note 1869434 for details about working with $batch
...LINK_TO_BATCH_SAP_NOTE    https://service.sap.com/sap/support/notes/1869434
..Exceptions    
.../IWFND/CX_MGW_TECH_EXCEPTION    
....Text    Deserialization of XML failed via transformation ''
....Attributes    
.....GC_STATUS_INTERNAL_ERROR    500
.....GC_STATUS_NOT_IMPLEMENTED    501
.....GC_STATUS_SERVICE_UNAVAILABLE    503
.....HTTP_STATUS_CODE    000
.....SAP_NOTE_ID    0000000000
....Source    
.....Program    SAPMHTTP
...CX_XSLT_FORMAT_ERROR    
....Text    Invalid element ID for XML-ABAP transformation
....Attributes    
.....LOCAL_NAME    ID
.....NODE_TYPE    element
.....TREE_POSITION  
....Source    
.....Program    /IWFND/CL_MGW_REQUEST_MANAGER=CP
.....Include    /IWFND/CL_MGW_REQUEST_MANAGER=CM00A
.....Line    34
..SERVICE_INFO    
  
METHOD    /IWFND/IF_MGW_REQUEST_MANAGER~CREATE_ENTITY    /IWFND/CL_MGW_REQUEST_MANAGER=CP
METHOD    /IWFND/IF_MGW_CORE_RUNTIME~CREATE_ENTITY    /IWFND/CL_MGW_RUNT_RCLNT_PRXY=CP
METHOD    /IWFND/IF_MGW_CORE_RUNTIME~CREATE_ENTITY    /IWFND/CL_MGW_PROV_DELEGATOR==CP
METHOD    /IWCOR/IF_DS_PROC_ENTITY_SET~CREATE_ENTITY    /IWFND/CL_SODATA_PROCESSOR====CP
METHOD    PROCESS_ENTITY_SET    /IWCOR/CL_DS_PROC_DISPATCHER==CP
METHOD    /IWCOR/IF_DS_PROCESSOR~PROCESS    /IWCOR/CL_DS_PROC_DISPATCHER==CP
METHOD    HANDLE_CONDITIONS    /IWFND/CL_SODATA_ROOT_HANDLER=CP
METHOD    DISPATCH    /IWCOR/CL_DS_HDLR_ROOT========CP
METHOD    DISPATCH    /IWFND/CL_SODATA_ROOT_HANDLER=CP
METHOD    /IWCOR/IF_REST_HANDLER~HANDLE    /IWCOR/CL_DS_HDLR_ROOT========CP
METHOD    IF_HTTP_EXTENSION~HANDLE_REQUEST    /IWCOR/CL_REST_HTTP_HANDLER===CP
METHOD    IF_HTTP_EXTENSION~HANDLE_REQUEST    /IWFND/CL_SODATA_HTTP_HANDLER=CP
METHOD    EXECUTE_REQUEST    CL_HTTP_SERVER================CP
FUNCTION    HTTP_DISPATCH_REQUEST    SAPLHTTP_RUNTIME
MODULE (PBO)    %_HTTP_START    SAPMHTTP 

SAP Gateway

Deserialization of XML failed via transformation, Invalid element ID for XML-ABAP transformation, CX_XSLT_FORMAT_ERROR, /IWFND/CX_MGW_TECH_EXCEPTION, /IWFND/IF_MGW_CORE_TYPES, /IWFND/IF_MGW_REQUEST_MANAGER~READ_ENTITY_SET  , KBA , OPU-GW-COR , Framework , Problem