fix: Ensure List is Not Empty

[Ninad1306]

Support Issue: https://support.frappe.io/helpdesk/tickets/20647

_{Huly®: IC-2642}

[codecov]

Codecov Report

Attention: Patch coverage is 0% with 1 line in your changes missing coverage. Please review.

Project coverage is 60.26%. Comparing base (48572d2) to head (13e77a2).
Report is 6 commits behind head on develop.

Files	Patch %	Lines
.../gst_india/overrides/subcontracting_transaction.py	0.00%	1 Missing ⚠️

Additional details and impacted files

@@             Coverage Diff             @@
##           develop    #2530      +/-   ##
===========================================
- Coverage    60.26%   60.26%   -0.01%     
===========================================
  Files          119      119              
  Lines        11394    11395       +1     
===========================================
  Hits          6867     6867              
- Misses        4527     4528       +1     

Files	Coverage Δ
.../gst_india/overrides/subcontracting_transaction.py	27.87% <0.00%> (-0.17%)	⬇️