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

The problem manifests itself with the mobile device first, not the PC. Installing exfat support (if you insist on using windows) may help with recovery but not with the fundamental problem that the phone / tablet can’t use the card. this Article may be of interest to posters.

As for people suggesting that it’s a Samsung problem, whilst I’m sure the fact that it does appear to be predominantly Samsung devices the cards are playing up in, the very fact that Sandisk have implemented a manufacturing fix would point to the problem being at least partly theres.