Gauss' Law in differential form is:
$ \nabla.E = 4\pi\rho $
where $E$ and $\rho$ are electric field and charge density respectively.
i.e.
${\partial E(x,y,z) \over\partial x} +{\partial E(x,y,z) \over\partial y} +{\partial E(x,y,z) \over\partial z} =4\pi\rho(x,y,z) $
So you first differentiate electric field w.r.t. space co-ordinates. Then put particular values of $E(x_o,y_o,z_o)$ at the null point i.e. at $(x_o,y_o,z_o)$. But you know that $E(x_o,y_o,z_o) = 0$. So left side of above equation becomes 0. Also you know that $4\pi\rho(x_o,y_o,z_o) = 0$ since there is no charge at the null point. So both sides are identically zero; hence Gauss' law is verified. Problem does not arise when we think of fields and charge densities as continuous functions of space co-ordinates, and real meaning of differential operators.