Imām Abū Ḥanīfa رَضِيَ ٱللَّٰهُ عَنْهُ states, “If it is asked, ‘Where is Allāhﷻ?’ It will be said that Allāhﷻ existed when there was no place, before creating the creation. And Allāhﷻ existed when there was no ‘where’, no creation, nothing.”
(Al-Fiqh al-Absat, P. - 21)