Normally GDBserver is listening on ARM/Linux TCP server for target while Host/Windows or Linux/X86 will run gdb client through TCP. Note, you must use the same GDB versions on both sides!
When there is no Ethernet/Wifi on ARM/Linux PCBA, you need to run GDB through serial port. Prefer this serial port is not default kernel console which is /dev/console (i.e. ttyS0 or ttyAMA0).
Now the worst case is that the ARM/Linux hardware PCBA only have one serial port.
Usually init app will run getty for /dev/console (i.e. ttyS0 or ttyAMA0). Refer to /etc/inittab
So change it to gdbserver /dev/ttyS0 yourprogram(ARM/Linux target side) for debugging with Host side.
Example
Host side:
CodeBlocks/Windows, set COM to Windows format name
\\.\COM15