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The plug-in block is resolved early on as it’s necessary to setup script environment; for version configuration one can use version catalogs to centralize plugin / dependency versions.

Ok, thanks. But why it is working in groovy?

In Kotlin DSL the plugins block is extracted and applied to a dummy project to be able to find out which type-safe accessors need to be generated for this build script. Due to that, the plugins block in Kotlin DSL is even more restricted than the plugins block in Groovy DSL. I also strongly recommend you use version catalogs as @Chris Lee suggested. But you actually can make it work, by definig the plugin version not in the build scrip, but in the settings script within

pluignManagement { plugins { ... } }

where you can define default versions for plugins that are used without version and then just leave out the version in the build script.