I'm certain there are very technical reasons they are bad, but the one that jumps out at me is that:

programs (and scripts) execute linearly... if the code execution has to jump around it is 'sloppy design', (Mr Morrison, 11th grade pascal instructor) and leads to difficulty it reading and modifying code. of course, sometimes a goto can't be avoided or make it easier...

That being said, CMD scripts are very weak, and you have no recourse, but to use GOTOs. as this is where most kix programmers start usually, it isn't unexpected that that programming style is used.
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