in reply to GOTO statement. A better way?

As a matter of style, unnecessary negatives in conditional statements make code harder to read. If "#do nothing" really does mean that there's nothing to do, then this:
if ($line !~ m/ALTER\sPROCEDURE\s/){ #do nothing } else { goto here; }
would be more easily understood if written as:
if ($line =~ m/ALTER\sPROCEDURE\s/) { last; }