GoTo in Microsoft SQL Server is a keyword in the control flow of a SQL stored procedure. It allows logic to "go to" another point in the code. This effectively allows for jumping around the code and skipping/exiting conditions in an easy way.
Syntax:
DECLARE @condition1 varchar='true'; @condition2 varchar='true'; IF @condition1='true' BEGIN GOTO DevB; END DevA: <SQL statements> GOTO DevEnd;
DevB: <SQL statements> IF @condition2='true' BEGIN GOTO DevA;
END DevEnd: return;
Read more in the official Microsoft doc here.