I loaded your (unrolled) T106C_New.geo in gmsh 4.11 and got these messages:
Info : Reading '../examples/T106C_New.geo'...
Info : Starting subloop 1 in curve loop 2 (are you sure about this?)
Info : Starting subloop 1 in curve loop 39 (are you sure about this?)
Info : Done reading '../examples/T106C_New.geo'
Then when meshing, I got 4 warnings:
Warning : Wrong control point index in bspline
Might these be causing that error, “Invalid physical tag count for entity”?