(1.) Since both these petitions are filed for quashing of a common FIR, hence heard, decided and disposed of by this common judgment.
(2.) Criminal Misc. Application No.14370 of 2020 is filed by accused No.2 - Harshadbhai Govindbhai Patel, Account Officer, Gujarat Council of Education Research & Training, Gandhinagar (for short "GCERT") and Criminal Misc. Application No.16043 of 2020 is filed by accused No.1 - Mr. Nikunj R. Thekadi, Director of Reliable Art Printery Pvt. Ltd. under Sec. 482 of the Code of Criminal Procedure, 1973 (hereinafter referred to as "CrPC") with prayer to quash and set aside the impugned FIR being CR No.11216008200118 of 2020 dtd. 24/3/2020 registered with Sector-7 Police Station, Gandhinagar for the offences punishable under Ss. 406, 420, 409, 467, 468 and 120(B) of the Indian Penal Code, 1860 (hereinafter referred to as "IPC") alongwith all other consequential proceedings arising therefrom.
(3.) The brief facts as culled out from the petitions are as follows: