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Is possible to retrieve path to the directory where script is located? (I am talking about actual directory on disk,  not working cmd directory that can be retrieved by  `System.getProperty("user.dir")`)

There is no generic way to do it. In your custom script definition though, you can have all the info to provide a variable for your scripts from the refinement callbacks.

I am just starting my Kotlin scripting adventure, so can you please be more specific?

Kotlin scripting allow you to define a custom script "definition" with specialized handling of your scripts. This would be a jar that contains code that will be used on different stages of the compulation and evaluation. Via this customization you can add quite a lot of functionality to your scripts.
Default script definitions - stadard `.kts` and extended - `.main.kts` do not provide functionality you need.
Unfortunately the docs/examples are quite limited at the moment, you can have a look at the KEEP-75 (<https://github.com/Kotlin/KEEP/blob/master/proposals/scripting-support.md>) and repo with examples - <https://github.com/Kotlin/kotlin-script-examples>.