A GOTO statement is an unstructured change in the control flow. They should be avoided and replaced by structured constructs.
Noncompliant code example
SET SERVEROUTPUT ON
DECLARE
  i PLS_INTEGER := 42;
BEGIN
  IF i < 0 THEN
    GOTO negative; -- Noncompliant
  END IF;
  DBMS_OUTPUT.PUT_LINE('positive');
  goto cleanup; -- Noncompliant
  <<negative>>
  DBMS_OUTPUT.PUT_LINE('negative!');
  <<cleanup>>
  NULL;
END;
/
Compliant solution
SET SERVEROUTPUT ON
DECLARE
  i PLS_INTEGER := 42;
BEGIN
  IF i < 0 THEN
    DBMS_OUTPUT.PUT_LINE('negative!'); -- Compliant
  ELSE
    DBMS_OUTPUT.PUT_LINE('positive');
  END IF;
END;
/