the difference is very simple, pay attention please :)
when you say, comment vas tu? ; usually is a question for a friend ( singular)=(one friend) or a member of familly . but when you say, comment allez-vous? this is very formal question, and it is usually for someone we have just met, someone we don't know, or someone that we respect so much, (a boss for example), and it is strongly used in formal letters, because people you are sending it to someone you don't know, and respecting them is a must . (but ' comment allez vous? ) is plural, so you have to use it when you are asking more than one person , it doesn't matter if they are familly , friends, it doesn't matter if you know them or not, you have to use it simply because they are plural ( more than 2 persons)
I hope you can find this very useful :)
yours Med