SELECT '1)'||chr(9)||'Test paragraph' as para
FROM DUAL

SQL> select '1)' ||chr(9) || 'Test' from dual;

'1)'||C
-------
1)      Test

SQL> select '1)' || lpad(' ', 6) || 'Test' from dual;

'1)'||LPAD('
------------
1)      Test

SQL>

SQL> select  '1)' ||chr(9) || 'Test' as text, 'tab' as type from dual
union all
select '1)' || lpad(' ', 6) || 'Test', 'spaces' from dual;  2    3

TEXT         TYPE
------------ ------
1)      Test      tab
1)      Test spaces

SQL> select  '11)' ||chr(9) || 'Test' as text, 'tab' as type from dual
union all
select '11)' || lpad(' ', 6) || 'Test', 'spaces' from dual;  2    3

TEXT          TYPE
------------- ------
11)     Test      tab
11)      Test spaces

create table test 
(par  number,
 text varchar2(4000));

select 
  par || ')' || lpad(' ', 10) || text value
from test
order by par