Administrative Litigation Act Article 257
The Supreme Administrative Court must not reverse the original judgment by reason that the High Administrative Court lacked jurisdiction except in cases of intrusion of the exclusive jurisdiction of another court.Where the original judgment is reversed on the ground that the High Administrative Court lacked jurisdiction, the court shall transfer the case by a judgment to the administrative court with jurisdiction.
中文原文 行政訴訟法第257條
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。
但違背專屬管轄之規定者，不在此限。
因高等行政法院無管轄權而廢棄原判決者，應以判決將該事件移送於管轄行政法院。
但違背專屬管轄之規定者，不在此限。
因高等行政法院無管轄權而廢棄原判決者，應以判決將該事件移送於管轄行政法院。