Error: Resource not accessible by integration when tagging old commit

I have an action which is triggered through the GitHub UI, which takes a commit_id as a parameter.

If I specify the latest commit in the repo, the action runs fine.

However, if I specify the commit before (or any previous commit) the tag step fails with an error "Resource not accessible by integration". I understand this is normally a permission problem, but my workflow has full write permissions (and also, what is the different with older commits?).

The behaviour is the same for both lightweight and annotated tags.

on:
  workflow_dispatch:
    inputs:
      commit_id:
        description: The id of the commit to create a release from
        required: true
      custom_version:
        description: The version number tag. Omit to bump from the previous version.

name: Create Release
permissions: write-all

jobs:
  create_release:
    name: Create Release
    runs-on: ubuntu-latest
    steps:
      - name: Checkout code
        uses: actions/checkout@v2
      - name: Bump version and push tag
        id: tag_version
        uses: mathieudutour/github-tag-action@v6.0
        with:
          github_token: ${{ secrets.GITHUB_TOKEN }}
          custom_tag: ${{ github.event.inputs.custom_version }}
          commit_sha: ${{ github.event.inputs.commit_id }}
          create_annotated_tag: true

Output from the action is as follows.

Run mathieudutour/github-tag-action@v6.0
  with:
    github_token: ***
    commit_sha: f52348cda805f90c7baa6ae6c25ffd641f7a88bb
    create_annotated_tag: true
    default_bump: patch
    default_prerelease_bump: prerelease
    tag_prefix: v
    release_branches: master,main
    fetch_all_tags: false
    dry_run: false
Previous tag was v0.1.1, previous version was 0.1.1.
Analysis of 0 commits complete: no release
New version is 0.1.2.
New tag after applying prefix is v0.1.2.
Changelog is ### REDACTED
.
Error: Resource not accessible by integration

Debug logging shows the following (some parts omitted).

...
::set-output name=new_tag::v0.1.2
##[debug]steps.tag_version.outputs.new_tag='v0.1.2'
Changelog is ### *** REDACTED
##[debug]
##[debug]'
##[debug]Creating annotated tag.
##[debug]Pushing new tag to the repo.
Error: Resource not accessible by integration
##[debug]Node Action run completed with exit code 1
##[debug]Finishing: Bump version and push tag

Reproduce the workflow_dispatch path using the shown permissions, commit_sha, and create_annotated_tag settings; inspect the tag-push path used by mathieudutour/github-tag-action@v6.0 and GitHub Actions token behavior for older commits. Done means the failure is explained and behavior is verified for both lightweight and annotated tags.