I want to make web application that makes data voice call using GSM modem in asp.net
Web applications are inherently very limited as to what system resources they are allowed to access because of the risk of malicious websites, and the risk of poorly coded websites.
The basic philosophy is that a website should never have access to anything on the computer using it that could possibly be dangerous to the user (I won't get into the MANY bugs in all major browsers that compromised this principal).
If you want to write an application that can do more than display information and store data in a safe sandbox ("cookie"), you will need to use a technology that has more access to system resources.
As Baget mentioned, Flash and Silverlight are technologies that can run in a browser and access more resources. I have not tried personally with Silverlight, but Flash can certainly access both the built-in microphone, and use any internet connection that might already be available (though you would not be able to specifically control a network device like a GSM modem. But you should not have to to make data voice calls).
Finally, there are existing products that can make voice calls using a data connection on a smart phone (Skype being one). Just want to make sure you're aware of that so you don't re-invent the wheel.
What about WCF? Provided that a windows service is installed in client pc.