No is your answer
Assuming that b ≠ a, the answers will not be the same.
For example, (remembering that b ≠ a) let us assume that b = 10, a = 5
10 - 5 = 5
5 - 10 = -5
5 ≠ -5
So the commutative property of subtraction does not work unless in certain cases, in which a = b.
hope this helps