To a certain degree you can attempt to develop smart contracts on Windows, yes. You can install the TON CLI on Windows with python:
pip install toncli
https://ton.org/docs/develop/smart-contracts/sdk/toncli#windows
Remember that TON is by-and-large a community led project, with much of the infrastructure being decentralized. Unix based systems are nearly the norm in many developer communities. I strongly recommend using WSL (Windows Subsystem for Linux) if you intend on working on a Windows system.
