Not giving relieving letter when left without resignation

My spouse have left previous organisation without giving the resignation from 7 months back, as she was facing medical issues for her family and for her also. She has just informed to her reporting manager that she is not going to come office but all it was informal communication on watsapp. When we approached them for completing formalities the HR and reporting manager are not able to provide either reliving letter or resignation acceptance letter. HR has given Termination letter when visited for relieving letter. They are giving reason like they have closed her employee account. And now not responding to call. HR manager is playing a game, as if her reporting manager is ready to accept resignation keeping him copy in mail will not have any issues. Where reporting manager says HR manager is stop him to reply. Please advice what can be done, as she having new opportunity on hand but bolded but because of relieving letter.