New to Power Query

Jeze1 ,

I mean I built it for your original structure where I expected two items, first is headers, the rest is all rows.

If your JSON will have first row headers and then N number of rows of items, you can do this:

let
    Source = Json.Document(File.Contents("path.json")),
    
    headers = List.Transform( Source[Rows]{0}[Cells]?, each [Value] ),
    listWithRows = List.Range( Source[Rows], 1),
    getRows = List.Combine(  List.Transform(listWithRows, (l1)=> List.Transform(l1[Rows], (l2)=> List.Transform(l2[Cells], (l3)=> l3[Value]))) ),
    createTable = #table(headers, getRows)
in
    createTable

Since we have one more list, the process is kind of the same, just one level deeper.