Administrative Litigation Act Article 263-3

If a district administrative court adjudicates an ordinary proceeding case through small claims proceeding or traffic adjudication proceeding, or if a district administrative court adjudicates a small claims case through a traffic adjudication proceeding, the high administrative court adjudicating the appeals shall rescind the original judgment and remand the case to the district administrative court with jurisdiction.If a case of first instance that should be adjudicated by a high administrative court was adjudicated by a district administrative court, the high administrative court shall rescind the original judgment and make the first-instance judgment through an ordinary proceeding.If the parties to a litigation misuse the procedure provided for in the first Paragraph, state "no objection" to the jurisdictional error provided for in the second Paragraph, or make a substantive claim or statement when knowing or should have known the jurisdictional error and not objecting to such error, the high administrative court shall adjudicate the case and make a judgment or ruling per the appellate trials of the original procedure, rather than applying the preceding two paragraphs.
中文原文 行政訴訟法第263-3條
地方行政法院就其應適用通常訴訟程序之事件,而誤用簡易訴訟程序或交通裁決事件訴訟程序審判;或應適用簡易訴訟程序之事件,而誤用交通裁決事件訴訟程序審判者,受理上訴之高等行政法院應廢棄原判決,將該事件發回或發交管轄地方行政法院。
以高等行政法院為第一審管轄法院之事件,誤由地方行政法院審判者,受理上訴之高等行政法院應廢棄原判決,逕依通常訴訟程序為第一審判決。
當事人對於第一項程序誤用或第二項管轄錯誤已表示無異議,或明知或可得而知並無異議而就本案有所聲明或陳述者,高等行政法院應依原程序之上訴審規定為裁判,不適用前二項規定。

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