I followed given installation steps in the website, But finally getting above issue, Please guide me on this.
Docker Desktop uses WSL2 as runtime environment for the Docker Engine. If WSL2 is broken, Docker Desktop for Windows will be affected by that.
Just to be sure: you opened a PowerShell terminal and typed wsl --update as it suggested?
Worst case you can download the latest WSL2 release from Microsofts WSL2 github project’s release page and install it: For Time being v2.2.4 is the latest release version: Release 2.2.4 · microsoft/WSL · GitHub. Most likely wsl.2.2.4.0.x64.msi is what you want to download and install.