The complaint should have stated the sincere reason for the request (high crimes and misdemeanors), not a pretext (oversight of audit process), even if pretext is otherwise legitimate.
After Census decision, this is a big error... 1/
In House tax case, there are 2 real motives (high crimes and politics) and pretexts (e.g., audit process).
Should courts tolerate such a naked pretext for partisan purpose?
The House did not need to start a formal impeachment inquiry. It probably would have been sufficient to have included just a paragraph citing the Mueller Report, Russian business interests, obstruction & "high crimes and misdemeanors."