There should be no problem using the 24 volt panel with a PWM controller on a 12 volt battery bank if the controller can handle the open circuit voltage of about 38 volts. The panel voltage will be pulled down to equal the battery voltage. This will cut your watts in half. Your 230 watt panel will produce only 115 watts. Your current will not exceed the short circuit amperage rating of the panel.
One possibility that this might not work is if the controller detects the large difference between voltage in and voltage out and shuts down.
Another option would be to eliminate the controller and hook the panel directly to your battery bank. You would have to monitor your battery voltage closely to prevent over-charging.