Ensure that the user 'ABC' has access to the Azure VM, you might then want to create for example an Azure File Share on your Azure VM, where your user 'ABC' can store his/her files.
Create an Azure file share
Once the Azure file share is created, the user 'ABC' can mount the file share on his/her local machine by using the SMB 3.0 protocol, or you can use tools like Storage Explorer to access files in your file share. From your application, you can use storage client libraries, REST APIs, PowerShell, or Azure CLI to access your files in the Azure file share.
Use an Azure file share with Windows