Yes. An audit party of CGST or a cost accountant or chartered accountant nominated under section 66 have access to any business premises without issuance of a search warrant for the purposes of carrying out any audit, scrutiny, verification and checks as may be necessary to safeguard the interest of revenue. Further, in terms of section 70(1), an officer authorised by a proper officer not below the rank of Joint Commissioner can also have access business premises of a registered person.
(ICAI FAQ PUBLICATIONS 06-09-2017 Access to business premises : FAQ NO. 22)