Judge Geeta Gopi of the Prevention Of Terrorism Act (POTA) court reserved the pronouncement of judgement to June 6 as the final arguments ended.
Patel, accused of managing funds for the terror attack, was held in 2008 from Bharuch district while Ghori was arrested from Hyderabad in the same year.
During the trial, prosecution noted that the recent judgement of the Supreme Court acquitted six other accused in the same case.
"The Supreme Court did not belive the contentions made by the state agency and refused to believe the conspiracy part," Special Public Prosecutor H M Dhruv argued.
Altaf Mallick, Abdulmiya Kadri, Mohammad Hanif Shaikh and Chand Khan aka Shan Miya who were serving jail terms raning from ten years to life were also acquitted by the Supreme Court.
Thirty persons were killed in the attack on the Akshardham temple in Gandhinagar on September 24, 2002.