Can this statement considered as verbal abuse and attract legal action?

What is the context? What sort of legal action?

Context is an employee left the job and the employer has provided both relieving letter. After few weeks employer calls and tells employee that they need technical help and the employee has not done complete knowledge transfer. so employee engages with HR staff via whatsapp and initiates the conversation in which the employer tell employee that employee was unprofessional by not providing complete handover. Employee responds saying that HR lady is unfit for the position she is holding and she will not find a job in kitchen. And attacks her personally saying NO WONDER SHE IS STILL SINGLE.

This message may have offended the receiver of the message but it may not be considered as an offence in the given situation because it was a result of an exchange of spat between both the parties hence may not be maintainable.

No, it's not verbal abuse and don't attract legal action 

The statement is oral and do not attract any legal action.