Sequential Control
Dissimilar to the IF and LOOP statements, the GOTO and NULL statements are not important to the PL/SQL programming. The configuration of PL/SQL is such that the GOTO statement is seldom required. Seldom, it can simplify the logic enough to warrant its use. The NULL statement can improve the readability by making the meaning and action of the conditional statements clear.
The Overuse of the GOTO statements can result in complex, unstructured code (art many times
Known as the spaghetti code) which is hard to understand and maintain. Thus, use the GOTO statements sparingly. For instance, to branch from a deeply nested structure to an error-handling routine, raise an exception instead of using a GOTO statement.