No, not really.
The gateway address or default route is only used to choose which interface to send a packet out of and which destination MAC address to use.
An incoming packet contains no information at all about which gateway address the sender used to deliver it. You can only make inferences based on what you know about the topology and interface configuration.
If the destination MAC address only has one IP address associated with it, you can infer that the sender used that IP address to find the MAC address. If you drop packets which have that interface's MAC address, but not that interface's IP address, as the destinations for the frame and packet, you can infer that the sender used that interface's address as the gateway.
If the destination MAC address is on an interface which has multiple addresses in the same subnet, it's impossible to detect which of those addresses the sender used as their gateway.