#!/usr/bin/env perl -l

use strict;
use warnings;

use List::Util qw{max};

my %Hash = (
    "A" => ["HYU"],
    "B" => ["TU6"],
    "C" => [ "11", "09", "88", "2" ],
    "D" => [ "01", "11" ]
);

my @keys = sort keys %Hash;

print join ",\t" => @keys;

{
    no warnings 'uninitialized';

    for my $i (0 .. max map { $#{$Hash{$_}} } @keys) {
        print join "\t" => map { $Hash{$_}[$i] } @keys;
    }
}

##</code><code>##

A,      B,      C,      D
HYU     TU6     11      01
                09      11
                88      
                2