32gb Micro SDHC card is not detected by phone and unable to format in PC

Dear, i had the same problem with 64 GB and solved it with Installing this update to add support for the exFAT file system format and it worked fine with me without even formatting the card

please try it 

http://www.microsoft.com/en-us/download/details.aspx?id=19364

http://forums.sandisk.com/t5/Mobile-memory-professional-cards/SanDisk-Ultra-64GB-ask-me-to-format-for-GOPRO-Hero-3-Black/m-p/293055/highlight/false