A frequent and common phenomenon occurring during the operation of a market economy is business and commercial disputes. Among effective dispute settlement methods, court litigation is one of the most common ones. Determining jurisdiction of the Court in dispute settlement clearly, accurately, legally helps to ensure the effective settlement of disputes. In fact, there are still deficiencies and limitations in the current law on the issue of determining first instance jurisdiction among courts. Therefore, it is necessary to clarify the Jurisdiction of the Court in resolving business and commercial disputes in accordance with applicable laws.