fix: check tax and charges if it is passed

[shariquerik]

While creating a Sales Invoice through API we get the correct response but along with that we also get exc_type: DoesNotExistError which is caused by calling get_cached_doc where taxes_and_charges is None

{
"exc_type": "DoesNotExistError",
"message": {
	"success": "Your Sales Invoice has been received.",
	"sales_invoice": [
		"ACC-SINV-2023-00014"
		]
	}
}

[codecov]

Codecov Report

Merging #36685 (21c1141) into develop (539cfd0) will increase coverage by 0.04%.
Report is 40 commits behind head on develop.
The diff coverage is 100.00%.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #36685      +/-   ##
===========================================
+ Coverage    64.77%   64.82%   +0.04%     
===========================================
  Files          792      792              
  Lines        61779    61803      +24     
===========================================
+ Hits         40018    40064      +46     
+ Misses       21761    21739      -22     

Files Changed	Coverage Δ
erpnext/accounts/report/financial_statements.py	80.42% <ø> (ø)
...xt/accounts/doctype/payment_entry/payment_entry.py	83.50% <100.00%> (-0.30%)	⬇️
.../report/accounts_receivable/accounts_receivable.py	71.11% <100.00%> (+0.05%)	⬆️
erpnext/controllers/accounts_controller.py	86.11% <100.00%> (ø)

... and 11 files with indirect coverage changes