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Abhishek Mishra doesn't sleep or eat much these days due to the anxiety and depression he says he faced when he was sacked by his former employer.
The former IT worker says he was left with a tax bill worth hundreds of thousands of dollars which he alleges was incurred because government-owned company NBN Co and accounting firm EY, failed to pay his tax bills, despite withholding the money from his pay.
"To be honest I've been on heavy medication for depression," he tells ABC News.
"I am unable to sleep and I'm having continuous anxiety."
"Twice I've been admitted to hospital. More than a couple of times I have tried to harm myself … and my doctors say it will take a long time to recover."
Mr Mishra was employed with NBN Co from 2016 to 2021 in a Mumbai-based centre as a senior manager.
He's now taken his case to the Victorian Supreme Court, alleging that NBN Co and EY have breached their employment obligations to remit the taxes and provide him with "proper and independent" taxation advice.
According to the statement of claim, Mr Mishra argues he is now personally liable for any interests, costs and penalties due to NBN Co's and EY's "negligence", and that he faces possible "prosecution for the failure to lodge tax returns and pay tax in a timely manner in Australia and India".
Mr Mishra says he could be liable for late payment fees and penalties on the total amount owed of $388,419,46, and alleges he also paid $20,000 for consulting advice fees.
In an explosive claim, Mr Mishra also alleges he was sacked by NBN Co for making a whistleblower complaint.
But in their defence, NBN Co and EY dispute many of the allegations.
NBN Co admitted in its response to the court that they didn't pay the tax owed until about five years after Mr Mishra commenced employment with them.
NBN says in its response that roughly the same amount (about $388,000) was paid in full to India's tax authorities between October 2021 and September 2022.
But it claims that if any late fees or penalties were imposed, those are Mr Mishra's fault for not filing his personal income tax returns.
Mr Mishra is now claiming for loss and damage.
He told ABC News that the taxes were paid by NBN only after he repeatedly raised the issue with its HR and managers in emails and verbal discussions.
He says NBN made a payment in late 2021 but not the full amount owed.
He says it was only after he personally made a complaint to Indian tax authorities in May 2023, using a report prepared for him by an independent tax adviser in India, showing there were still debts of about $137,000 outstanding, that NBN was forced to act.
He says weeks after his complaint to India's tax authorities, they then issued NBN with a notice for the outstanding tax.
He also says that Australian taxation for the 2016-2017 financial year — a debt of about $45,000 — had as of November last year not been paid by NBN to the Australian Taxation Office (ATO).
Mark Stanarevic, principal lawyer at Matrix Legal, says the case "underscores significant concerns under whistleblowing legislation, emphasising Mr Mishra's courage in exposing allegations of wrongful practices within his employment context".
"The legal action seeks not only redress for personal damages but also highlights the imperative of upholding ethical standards and protections for whistleblowers within the corporate sector," Mr Stanarevic said.
Mr Mishra alleges he suffered 'humiliation, damage'
Mr Mishra, in his statement of claim, alleges NBN Co said in its contract with him that it would help him prepare his tax returns in Australia and India and would also contribute towards long-term housing costs, provide him with private transportation and pay some of his child's school fees in India.
He alleges that under the terms of the Indian Employment Agreement entered with NBN Co in 2016, it would "be responsible for the payment of actual tax liabilities incurred on NBN sourced income and will withhold hypothetical tax from (Mr Mishra's) salary each month".
He claims NBN Co extended that agreement over the years up until September 2021.
In 2021, Mr Mishra made a whistleblower disclosure to NBN Co's senior managers pointing out that they had failed to pay his tax liability in India and Australia.
He alleges he made clear in various emails that year that this was in breach of their employment obligations and that failure to pay would leave him with significant tax liabilities.
According to the statement of claim, on September 3, 2021, NBN Co told Mr Mishra in a meeting that his employment would be terminated September 10, 2021.
And in November 2021, it alleges NBN Co refused to pay Mr Mishra's home allowance amount of $1,200 — $1,500 per month and a car/taxi allowance of $1,800 — $2,000 per month.
"From November 2021, the plaintiff (Mr Mishra) suffered a detriment, punishment, disciplinary or retaliatory action or detrimental action or detrimental conduct for making the disclosure," the statement of claim alleges.
It further states that NBN Co caused Mr Mishra "to be unable to procure a mortgage loan for himself, due to his inability to prove and/or verify his income, as required by a reputable lending institution and to lose the increase in value from investing in property".
"The Plaintiff (Mr Mishra) suffered loss and damage as a result of the first defendant's (NBN Co's) breach of contract and/or fiduciary duties," the statement of claim alleges.
It also alleges EY was conflicted throughout their engagement because the big four firm was contracted to NBN Co, despite its duty to give him advice that may have contradicted his employer's interests.
The case has meant he's "faced psychological harm of an adjustment disorder with significant anxiety and severe depression", as well as "humiliation, damage to business and professional reputation".
NBN disputes it breached its obligations, while EY claims Mr Mishra knew the 'risks'
An NBN Co spokesman was contacted by ABC News, and said: "We do not comment on employee matters."
But in NBN's court response, it denies that management breached employment obligations allegedly owed to Mr Mishra and that he suffered losses as a result.
It says: "At all relevant times NBN held in trust hypothetical tax which NBN had deducted from Mishra's pay each month", and that the taxation advice and assistance was "limited to Mishra's NBN-sourced income only, and did not apply to any taxes arising from personal income".
It alleges Mr Mishra was responsible for filing personal taxation returns in India and Australia, and that between October 2021 and September 2022, NBN paid India's tax authorities about $388,000, which included the payment of penalties, late filing fees and taxes on allowances.
"NBN has remitted to the Australian Tax Authority (ATO) and the Indian Tax Department (ITD) on behalf of Mishra the amounts which have been withheld from Mishra's NBN-sourced income at all relevant times during his employment," the NBN statement of claim said.
According to NBN's own court filings, on July 19, 2022, more than five years after they hired him, NBN provided Mr Mishra with certificates confirming the amounts paid to the Indian Income Tax Department on his NBN-sourced income.
"NBN has paid on Mishra's behalf all tax liabilities owing in India in respect of Mishra's employment with NBN, and is continuing to pay any tax liabilities in respect of Mishra's employment with NBN as and when they fall due," it said.
As for the alleged late payment fees and penalties, NBN claims that if they were imposed, "those amounts are or will be the result of Mishra's failure to lodge his individual tax returns in India and/or Australia for which (Mr) Mishra is solely personally responsible".
It says NBN terminated Mr Mishra's employment on November 3, 2022, because his role became redundant and that since then, NBN "has not paid Mishra any allowance in respect of Mishra's housing and vehicle expenses in India".
EY also disputes many of the allegations, stating that the consultancy firm was "not retained by the plaintiff to prepare his Australian tax returns for the years ending June 30, 2016 or June 30, 2017 and that "at all material times, it acted with reasonable care and skill".
EY in its statement of claim alleges "the plaintiff (Mr Mishra) knew or reasonably ought to have known of the risks of being exposed to penalties and interest in the event that he failed to lodge his Australian tax returns on time; and/or provide accurate information in respect of his Australian tax returns".
The case is still before the court awaiting trial.