Because Allah is perfect in His Highness and Power, He cannot reside in anything that He has created. So it cannot be said that He is in Paradise. On the contrary, He is above the Throne which is the roof of Al-Firdaws, and Al-Firdaws is the highest part of Paradise. It is not permissible for the Muslim to think about the essence of Allah, or to try to imagine His Might, for the human mind is incapable of comprehending the real essence and attributes of the Lord, and how they are.

There is nothing like unto Allah, nothing that is equal or comparable to Him or that can rival Him. He is far above any resemblance to any created being. Whatever crosses the mind of the son of Adam with regard to his Lord, He is greater than that. For more about what Allah looks like, see the detailed answer.