Welcome to the Microsoft Q&A Platform. Thank you for reaching out & I hope you are doing well.
I understand that you are not able to delete your Azure Firewall and it's associated Policy with a disabled Visual Studio Subscription.
The subscription becomes read-only when it gets disabled.
Your subscription is disabled to protect you from accidentally incurring charges for usage beyond the credit and free services included with your subscription
You will not be charged for the resources while the subscription is disabled.
Your subscription is re-enabled automatically at the beginning of the next billing period and you will have enough credits to remove/delete and adjust your resources.
In case you have a requirement to delete the resources immediately, I would suggest you create a support request.
Hope this helps.
Cheers,
Kapil