Relocate the water heater
If the punching position is wrong, you may wish to reinstall it in another position! Find a new place, make sure the punching position is correct, and try again!
Using adjusting device
Some water heater installation packages have gadgets that can help you adjust the location of the water heater. Try it, maybe it can help you correct the deviation of punching!
Seek professional help
If you think you can't solve it, or you don't have the right tools, then find a professional! Contact the water heater installer or plumber and ask them to help you!