Are sec 73/74 dependent on other sections?

To answer to your querry, we need to understand the context of those sections. Sections 73 and 74 are part of the Central Goods and Services Tax (CGST) Act, 2017, which deals with the tax implications for businesses in India. 

Section 73 pertains to the determination of tax not paid or short paid or erroneously refunded, while Section 74 deals with the determination of tax not paid or short paid or erroneously refunded due to fraud or wilful misstatmenet or suppression of facts. 

According to the CGST Act, proceedings under Section 73 can be initiated bya proer officer without any dependency on other sections. However, proceedings under Section 74 require a prior notice under Section 73(1) before any action can be taken. 

Therefore, section 73 is not dependent on other sections, but Section 74 is dependent on Section 73.