Try changing the following lines
strDesktop = WshShell.SpecialFolders("Desktop");
var oShellLink = WshShell.CreateShortcut(strDesktop + "\\help.lnk");
oShellLink.TargetPath = "\\\\172.xx.xx.xx\\abc\\html\\MainHelp.html";
You need to indicate the correct folder in where to save the shortcut
It is necessary to separate the name of the shortcut file and the name of the folder
In javascript, every backslash needs to be escaped, so every backslash needs to be doubled.