A series of child abductions and murders have left the police force perplexed and unable to solve the case. Hence the case is handed over to the CBI, who designate trainee Reet Oberoi to solve the case. After some investigation the evidence points towards Lajja Shankar Pandey, a religious fanatic who believes in the sacrifice of children to gain immortality. Pandey's erratic behaviour and Reet's traumas forces Reet to seek help from a prisoner, an unjustly implicated genius by the name Professor Aman Verma. At first he's rude towards Reet and refuses to help her, but with some help she manages to sway him into helping her. The case gets even more tough as she finds out that the Home Minister's only child has been kidnapped by Pandey. Reet cannot handle the pressure alone due to her traumatic childhood and her phobias, she also faces opposition from the local police partly because of Verma's methods. As they begin to spend more time together, he helps her overcome her fears and both fall in love. They eventually track down Pandey, who is about to begin the last sacrifice on the day of a solar eclipse, which he believes will finally help him attain immortality. Aman and Reet eventually save the child, killing Pandey in the process, however Aman is fatally injured. Reet and Aman share a last kiss before he dies in her arms. Reet is given a hero's welcome and she finds a new sense of life in herself.
Bella Jaisinghani of The Indian Express wrote, "This crime thriller is value for money," noting the performances: "Akshay Kumar and Preity Zinta have done an impressive job as a criminal and a CBI officer". R. Vasudevan of Hindustan Times noted the performances, believing it could be Kumar's turning point and mentioning Zinta for playing a role "different from the typical Bollywood heroine who is just an appendage of the hero." Rediff.com's reviewer Sharmila Taliculam gave the film a positive review, but concluded, "Sangharsh may or may not do well at the turnstiles. If you are a Mahesh Bhatt fan, you may find it watchable. If you are not, give it a miss." India Today critic Madhu Jain highly praised the film's performance, noting Kumar for delivering "quite a performance", Zinta for bringing "intelligence to her role", and Rana for a performance that "remains searingly etched on the mind". An article published by The Tribune at the time of release hailed Zinta's performance as "an amazing act", calling Sangharsh "an intense film". Mukhtar Anjoom of Deccan Herald wrote a positive review, noting that in spite of its possible lack of originality, "the treatment of the characters is first-rate" and "the build-up to the impending scare is brilliant". He further described Rana's performance as "outstanding" and praised Chandra for "bringing out the best" out of Kumar and Zinta.