For C++ Filter plugin, yes.
For python only filter plugin no.
" To create a plugin, one must have their own build of ParaView. Binaries downloaded from www.paraview.org do not include necessary header files or import libraries (where applicable) for compiling plugins."
If the VTK class is compiled into the ParaView binary (i.e., if it exists in the modules of VTK that ParaView requires), then you can simply create the XML for the plugin, and load the .xml plugin through the Plugin Manager. See how under the “XML Plugins” heading of https://kitware.github.io/paraview-docs/latest/cxx/PluginHowto.html on how to do this.
If you want to create an entirely new VTK class and expose that in ParaView, then you need to do what @mwestphal says.