Place khoya in a mixing bowl and crumble it very well. To that add maida, baking soda and a very tiny pinch of salt. Mix well
Add fresh cream and mix well. Mix and bring everything together. Do not knead the mixture. If kneaded vigorously, the gulab jamuns will turn hard.
Divide the mixture into 15-16 equal parts and shape them into ball very gently. Do not apply pressure while making balls.
heat ghee or oil for deep frying. Do not let the oil or ghee smoke, just make sure it is hot. Before frying the jamuns do a test by dropping a small piece of dough in the oil. If it raises immediately, oil is very hot, if it sinks and does not rise, oil is not hot enough. The dough ball should rise after a second or 2 and get fried, that is the correct temperature.
Slide the prepared balls and deep fry in low flame till they turn golden brown. Remove to a plate lined with kitchen towel.
Dunk in sugar syrup after resting the balls for 30 seconds. let the gulab jamuns soak in sugar syrup for at least an hour before serving. Serve gulab jamun as dessert or snack.