Similar issue for branches: https://gitlab.com/gitlab-org/gitlab/-/issues/431903+ ### Problem [`FindAllTags` RPC](https://gitlab.com/gitlab-org/gitaly/blob/5867f71c734a055e3af41e237ce19f992dd68120/internal/gitaly/service/ref/find_all_tags.go#L19) already supports pagination parameters. But it doesn't respond with a next pagination cursor, [as `GetTreeEntriesResponse` for example](https://gitlab.com/gitlab-org/gitaly/-/blob/d6591534c5cabaaf8b4ebce6d4923b32310ef576/proto/commit.proto#L490). Because of that the cursor generation logic is implemented twice: by Rails and by Gitaly. ### Proposal * Use Gitaly as a SSOT for pagination cursor generation. * Extend `FindAllTagsResponse` to return `PaginationCursor`. * Update Rails code to use Gitaly cursor instead [of building it manually](https://gitlab.com/gitlab-org/gitlab/blob/d82734012c79fb355e5de12251173ad5295810b8/app/finders/git_refs_finder.rb#L67).