I was recently seeing alot of Power BI data refresh failures on newly created environments, however existing environments would be fine. The errors that were occuring were as followed:

Failed to save modifications to the server. Error returned: 'Attempt to read when no data 
is present.. The exception was raised by the IDataReader interface. Please review the error 
message and provider documentation for further information and corrective action.
The command has been canceled.. The exception was raised by the IDbCommand interface.
There was an error when processing the data in the dataset.
Attempt to read when no data is present.. The exception was raised by the IDataReader 
interface. Please review the error message and provider documentation for further 
information and corrective action.

When I drilled into it, I could see that I could manually refresh ok; if I was to take the M code and copy it into Power BI desktop and connect directly to the same Azure Data Lake gen2, it would load correctly every time. So at this point I new it would have to do with the incremental refresh. It would be something to do with the pollingExpression, this is the M code that returns the max datetime of the refresh data so Power BI knows what data, or more precisely which partitions need to be processed. I went back and reviewed Patrick’s video on Handling deletes within Incremental Refresh in Power BI and spotted his comment about nulls.

It’s always nulls.

    MaxLastUpdateTime = List.Max(#"Removed Other Columns"[Date]),
    accountForNull = if MaxLastUpdateTime = null then #datetime(1900, 01, 01, 00, 00, 00) else MaxLastUpdateTime
in
    accountForNull

and that was it, null. Power BI was expecting a DateTime, not a DateTime?. Which is annoying that Microsoft didn’t cope with a null, but hey. It’s easy to fix. Replace the null, with “empty”, which for DateTime we basically set as 1900-01-01. To be fair I could have put anything before the minimum age I set to refresh from.

More information on Incremental refresh check out Microsoft post. I also highly recommend using Tabular Editor, this awesome tool made the whole process a whole lot easier.