\[8(3x + y)^{2} - 12x(6x + 4y) =\]
\[= 8\left( 9x^{2} + 6xy + y^{2} \right) - 72x^{2} - 48xy =\]
\[= 72x^{2} + 48xy + 8y^{2} - 72x^{2} - 48xy =\]
\[= 8y^{2}.\]