Fix access error when subscripiton has no Tags property

[msJinLei]

Description

• Fix access error when subscripiton has no Tags property
• Add related test cases
• Related issue: Using the DefaultProfile parameter raises an error on Az 6.2.0 #15425

Checklist

• I have read the Submitting Changes section of CONTRIBUTING.md
• The title of the PR is clear and informative
• The appropriate ChangeLog.md file(s) has been updated:
  • For any service, the ChangeLog.md file can be found at src/{{SERVICE}}/{{SERVICE}}/ChangeLog.md
  • A snippet outlining the change(s) made in the PR should be written under the ## Upcoming Release header -- no new version header should be added
• The PR does not introduce breaking changes
• If applicable, the changes made in the PR have proper test coverage
• For public API changes to cmdlets:
  • a cmdlet design review was approved for the changes in this repository (Microsoft internal only)
    • {Please put the link here}
  • the markdown help files have been regenerated using the commands listed here

[isra-fel]

LGTM. After replacing local feeds we can merge it.
I'm OK with no changelog because last hotfix version already has it.

[dingmeng-xue]

Please add one test case to https://github.com/Azure/azure-powershell/blob/main/tools/Test/SmokeTest/RmCoreSmokeTests.ps1

[msJinLei]

Please add one test case to https://github.com/Azure/azure-powershell/blob/main/tools/Test/SmokeTest/RmCoreSmokeTests.ps1

Added

[isra-fel]

LGTM

[msJinLei]

/azp run azure-powershell - powershell-core

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