Wash the spinach leaves and blanch them in eight cups of boiling water for two to three minutes. Drain and refresh under cold water.
Squeeze out the excess water and cool.Transfer into a deep bowl.
In another bowl mash the paneer with a little salt and a pinch of green cardamom powder. Divide into equal portions and roll into small balls.
Heat two tablespoons oil in a non stick pan, add the cumin seeds, garlic and green chillies and saute. Add the gram flour and continue to saute for one to two minutes. Add the turmeric powder and stir.
Add the spinach and salt saute, stirring continuously, until the mixture is dry and begins to leave the sides of the pan. Set aside to cool. Divide into equal portions.
Heat the oil in a deep nonstick pan.
Take each spinach portion, flatten it on your palm and place a paneer ball in the center. Gather the edges and shape into a ball.
Gently slide in the stuffed spinach balls, two at a time, and deep fry on low heat for two to three minutes or till golden brown. Drain on absorbent paper.
For gravy , Heat butter in a pan. Puree the tomatoes till smooth. Saute puree in butter till fat releases. Add ginger garlic paste and saute again. Add all spices and cardamom.
Add the cream and cook for two minutes more. Gravy is ready .
Pour the makhani gravy into a serving bowl, halve the koftas and place on the gravy and serve immediately.