Rahul's remarks came after Prime Minister Narendra Modi unveiled the 'Statue of Unity' of Patel in Gujarat.
The 182-metre statue, the world's tallest, has been built on an islet near the Sardar Sarovar Dam in Narmada district. It is twice the height of the Statue of Liberty in the US.
Taking a swipe at Modi, the Congress chief tweeted, "Ironic that a statue of Sardar Patel is being inaugurated, but every institution he helped build is being smashed."
"The systematic destruction of India's institutions is nothing short of treason," he said.
In another tweet, Gandhi said Patel was a patriot, who fought for a independent, united and secular India.
"A man with a steely will, tempered by compassion, he was a Congressman to the core, who had no tolerance for bigotry or communalism. On his birth anniversary, I salute this great son of India," he tweeted.