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    <title>2021 (9) TMI 315 - Supreme Court</title>
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    <description>The Supreme Court upheld the Gujarat High Court&#039;s decision, declaring Part IXB of the Constitution (Ninety Seventh Amendment) Act, 2011 ultra vires due to lack of ratification by the States under Article 368(2) proviso. The Court highlighted the mandatory nature of ratification for amendments impacting State legislative powers. While applying the Doctrine of Severability, valid parts related to multi-State co-operative societies were upheld, but provisions concerning State co-operative societies were deemed invalid. Justice K.M. Joseph dissented, contending that the severed provisions were not workable without the invalidated parts, impacting the intended uniformity across co-operative societies.</description>
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      <title>2021 (9) TMI 315 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=411970</link>
      <description>The Supreme Court upheld the Gujarat High Court&#039;s decision, declaring Part IXB of the Constitution (Ninety Seventh Amendment) Act, 2011 ultra vires due to lack of ratification by the States under Article 368(2) proviso. The Court highlighted the mandatory nature of ratification for amendments impacting State legislative powers. While applying the Doctrine of Severability, valid parts related to multi-State co-operative societies were upheld, but provisions concerning State co-operative societies were deemed invalid. Justice K.M. Joseph dissented, contending that the severed provisions were not workable without the invalidated parts, impacting the intended uniformity across co-operative societies.</description>
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