The petitioner challenged an order-in-original on the ground that the show cause notice was issued by an authority lacking territorial jurisdiction. The factual background showed that the petitioner did not raise the jurisdictional objection before the adjudicating authority, but sought to invoke writ jurisdiction directly.
The Court held that the question of jurisdiction involved mixed questions of fact and law which could be effectively examined by the appellate authority under Section 107. The petitioner was relegated to the alternate statutory remedy, with liberty to raise all contentions including jurisdiction.