使用awk:

awk '$1=="PROCEDURE"{p=$0;next} p && $1=="TRUNCATE"{t=$2;next} t==$2 && $1=="INSERT"{
     print p; print "TRUNCATE" t; print "INSERT" t; print ""; t=""}' file
PROCEDURE VALIDA_CAMBIO_GPR
TRUNCATETMP_MOD_PVA
INSERTTMP_MOD_PVA