The host at this IP address is obviously operated by cybercriminals. It is running a malware botnet controller which is being used to control infected computers (bots) around the globe using a trojan horse.
Malware botnet controller located at 188.8.131.52 on port 443:
$ date && curl -ILk https://184.108.40.206/
Thu Feb 10 04:43:47 UTC 2022
curl: (35) Encountered end of file
Malicious domains observed at this IP address:
overview-banauthentserveblog.click. 600 IN A 220.127.116.11