Merge pull request #28695 from rohitwaghchaure/change-log-for-v12-27

chore: change log for v12.27

erpnext/change_log/v12/v12_27_0.md

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+## ERPNext Version 12.27.0 Release Notes
+
+### Fixes & Enhancements
+- Always expect signature in webhook requests for WooCommerce ([#28367](https://github.com/frappe/erpnext/pull/28367))
+- Debit & Credit currency in bank transaction ([#28574](https://github.com/frappe/erpnext/pull/28574))
+- Incorrect balance in "Warehouse Wise Item Balance and Age" report ([#28583](https://github.com/frappe/erpnext/pull/28583))
+- Check if gst_category exists while validating GSTIN ([#28065](https://github.com/frappe/erpnext/pull/28065))
+- Skip empty rows while updating unsaved BOM cost ([#28136](https://github.com/frappe/erpnext/pull/28136))
+- Remove warehouse filter on Batch field for Material Receipt ([#28195](https://github.com/frappe/erpnext/pull/28195))