Should we use drupal_exit() after drupal_goto()? I think, drupal_goto() breaks the execution so next lines of code won't execute after drupal_goto(), Am I right? Somebody recommended me to use drupal_exit() on the next line of the drupal_goto().

Is it necessary? Will the code after drupal_goto() execute ?

Please guide me.
Will the code after drupal_goto() execute ?


No - the last line of drupal_goto() is:

drupal_exit($url);


So the script will already have terminated without returning, and no subsequent code will execute.

You can safely ignore that recommendation.