In Ubuntu Userspace for Windows, the Ubuntu file system root directory is at
%localappdata%\Lxss\rootfs
or
C:\Users\Username\AppData\Local\Lxss\rootfs
Replace the Username with your Username on Windows.
Your Windows file system is located at /mnt/c
in the Bash shell environment.
Source: dustinkirkland blog, howtogeek
Edit
It seems that there is some variation of Ubuntu file system location on windows due some update as told by NicholasJohn16. I found this article where some variation in Ubuntu file system paths are reported. I am quoting from it,
The Ubuntu system files are stored at:
C:\Users\USERNAME\AppData\Local\Lxss\rootfsYour Ubuntu user account’s home folder is stored at:
C:\Users\USERNAME\AppData\Local\Lxss\home\USERNAMEThe root account’s home folder is stored at:
C:\Users\USERNAME\AppData\Local\Lxss\root
https://askubuntu.com/questions/759880/where-is-the-ubuntu-file-system-root-directory-in-windows-nt-subsystem-and-vice
https://msdn.microsoft.com/en-us/commandline/wsl/about