David Musgrave has additional coverage and technical details for Microsoft Dynamics GP 2010 Utilities “Hanging” when Upgrading the Databases with Service Pack 3 or any Later Hotfix
Microsoft Dynamics GP 2010 Utilities “Hanging” when Upgrading the Databases with Service Pack 3 or any Later Hotfix – Developing for Dynamics GP – Site Home – MSDN Blogs
Install, Upgrade & AdminGP 2010
Archived post from 2012. Dynamics GP and the links it points to have changed since; check current documentation before relying on version-specific steps.