Annulment of administrative order due to lack of jurisdiction of the issuing authority

The Administrative Court (VwGH) annulled the contested administrative order due to the respondent authority's lack of jurisdiction and ordered the respondent to pay the applicant EUR 1,326.40 in costs within two weeks. The dispute arose from a legal challenge against an administrative decision issued by a provincial authority (Land Oberösterreich), where the court found that the specific subject matter or procedural step did not fall within the jurisdiction of the issuing body. The decisive legal basis for the annulment was the doctrine of official unfitness for jurisdiction (Rechtswidrigkeit infolge Unzuständigkeit), which renders the specific act legally void regardless of its substantive merits, thereby prevailing for the challenging party.