you can try. To be honest, You can always make wheel fit, just depend on how much money you are willing to invest
As for fit straight on, not a chance.
Toyota is known for using very high offset, and Nissan is known for using very low offset. I would say standard offset on Celica will be around +45mm and the GTR should be around +25mm. You will be about an inch off for sure.
Not to mention the center bore isn't the same. I am pretty sure Nissan use the biggest center bore of all the manufacture, so that mean you will need to have the bore of the Celica wheel enlarge to fit a GTR.