Yes, Twelfth Of Never is definitely a goth band because most of their albums belong to the Ethereal Wave genre, which is a core subgenre of goth music. Albums like Blowing Bubbles Through Broken Windows, Things That Were, and Winterlost are examples of their goth sound.
Some of the other goth artists that are similar to them are Aenima, Ostia, and Siddal.
Twelfth Of Never is located in United States, Massachusetts, active in 1997 — 2011. You can find more information about Twelfth Of Never on their GothDB band page.