Preheat your oven to 375°F. Line a baking sheet with parchment paper.
In a medium saucepan over medium heat, combine the milk, vegetable oil, salt, and garlic powder. Stir until the mixture comes to a gentle boil.
Remove the saucepan from heat and gradually add the tapioca flour, stirring until fully combined and a dough forms.
Allow the dough to cool for about 5 minutes. Once cooled, add the egg and mix until fully incorporated.
Fold in the shredded cheese and black pepper until evenly distributed.
Using a tablespoon, scoop the dough and roll it into small balls (about 1 inch in diameter). Place the balls on the prepared baking sheet, spacing them about 2 inches apart.
Bake in the preheated oven for 15-20 minutes, or until the puffs are golden and slightly puffed up.
Remove from the oven and let cool for a few minutes before serving.