Add rubocop rule for preventing change timezone

Description of the proposal

For preventing further incident like #213047 (closed)

Check-list

• Make sure this MR enables a static analysis check rule for new usage but ignores current offenses
• Mention this proposal in the relevant Slack channels (e.g. #development, #backend, #frontend)
• If there is a choice to make between two potential styles, set up an emoji vote in the MR:
  • CHOICE_A: 🅰
  • CHOICE_B: 🅱
  • Vote yourself for both choices so that people know these are the choices
• The MR doesn't have significant objections, and is getting a majority of 👍 vs 👎 (remember that we don't need to reach a consensus)
• (If applicable) One style is getting a majority of vote (compared to the other choice)
• (If applicable) Update the MR with the chosen style
• Create a follow-up issue to fix the current offenses as a separate iteration: ISSUE_LINK
• Follow the review process as usual
• Once approved and merged by a maintainer, mention it again:
  • In the relevant Slack channels (e.g. #development, #backend, #frontend)
  • (Optional depending on the impact of the change) In the Engineering Week in Review

/label Engineering Productivity ~"Style decision" development guidelines ~"static analysis"

/cc @gitlab-org/maintainers/rails-backend