Azure – shares.Client#GetProperties: Failure sending request: StatusCode=0 — Original Error: context deadline exceeded

In my case i got the similar kind of error when i have not cleared the state
file (TF) in which other resource is present which is not present in
azure portal.(As I have manually deleted it in the portal but still
present in the terraform state file.)

I erased the resources which are not present in the azure portal and then tried to execute the same.

Or If some sources are present in azure and not in terraform state file.In this case
make sure to import the resources using terraform import <terraformid> <resourceId> something like this azurerm_resource_group | Resources | registry.terraform.io or this SO ref by checking the mismatch in resources in azure portal and terraform.tfstate file.

For example Resource Groups can be imported as:

terraform import azurerm_resource_group.example /subscriptions/00000000-0000-0000-0000-000000000000/resourceGroups/example

• After making sure the state file matches the resources present in
  portal, then try and execute.

I tried in my environment and able to execute terraform plan and terraform apply

provider "azurerm" {

  features {}

}
resource "azurerm_resource_group" "example" {
  name     = "xxxxxxx"  
  location = "westus2"
}

resource "azurerm_storage_account" "test" {
  name                     = "acctestacc1234"
  resource_group_name      = azurerm_resource_group.example.name
  location                 = "westus2"
  account_tier             = "Standard"
  account_replication_type = "LRS"
}
resource "azurerm_storage_share" "test" {
  name                 = "testkaaccount"
  storage_account_name = azurerm_storage_account.test.name
  quota                = 5
  access_tier          = "TransactionOptimized"
}

Result:

Also please check with the location if it correctly given refering to
resource group location and if it is created in VM ,make sure the vm
and the resources created are in the same location .

References:

1. azurerm_storage_share_file | Resources | hashicorp/azurerm |
   Terraform Registry
2. Terraform Azure Configure VM Backup Policy Fails – Stack Overflow