@Kiran Patil Firstly Apologies for the delay response! Welcome to Microsoft Q&A Forum, Thank you for posting your query here
I would recommended to have NetApp Account per subscription.
May I know what exactly are you trying to accomplish?
Additional information: Understanding resource limits for Azure NetApp Files helps you manage your volumes.
The focus of the diagram in the article Understand the storage hierarchy of Azure NetApp Files is to illustrate the levels in storage hierarchy.
Please let us know if you have any further queries. I’m happy to assist you further.
----------
Please do not forget to and “up-vote” wherever the information provided helps you, this can be beneficial to other community members.