The issue of jurisdiction is the bedrock of adjudication by a Court of law and as such, it is basically considered expedient to resolve same before proceeding to consider the main issues presented to the Court for adjudication on the merit. It goes without saying that the determination of a suit by a Court is null and void if done without jurisdiction notwithstanding how well or proper the proceeding was conducted. The jurisdiction of a Court to entertain a matter is therefore fundamental to the extent that if a Court has no jurisdiction to hear and determine a case, the proceedings is a nullity ab initio. See Madukolu v. Nkemdilim (1962) 2 SCNLR 341; A.G. Lagos State v. Dosunmu (1989) 6 SC (Pt. II) page 1; A.G. Rivers State v. A.G. Akwa Ibom State (2011) 8 NWLR (Pt. 1248) 31; Ajao v. Alao (1986) 5 NWLR (Pt. 45) 802; Galadima v. Tambai (2000) 6 SCNJ 190.
— S.C. Oseji, JCA. Access Bank v Edo State BIR (2018) – CA/B/333/2015