Administrative Litigation Act Article 256-1

If the first instance of a case should have been a district administrative court, but a high administrative court adjudicates it during ordinary proceeding and renders a judgment, the Supreme Administrative Court may not rescind the original judgment on the ground that the High Administrative Court lacks jurisdiction.In the circumstance provided for in the preceding Paragraph, the Supreme Administrative Court shall render its judgment per the rules of the appellate procedure that should have been applied for such cases.
中文原文 行政訴訟法第256-1條
以地方行政法院為第一審管轄法院之事件,高等行政法院依通常訴訟程序審理並為判決者,最高行政法院不得以高等行政法院無管轄權而廢棄原判決。
前項情形,最高行政法院應依該事件所應適用之上訴審程序規定為裁判。

English translation for reference only; the Chinese text prevails. Not legal advice.