Not sure about the PWM controller as mena mentioned. On a 230w panel with 8.3a Isc you would get almost twice the amps with MPPT feeding a 12v battery, but with PWM your max is still the 8.3a whether on a 12 or 24v battery ???
But on a 24v battery, that 8.3a is as good as 16.6 on a 12v battery (?) but you don't have MPPT. You are still limited to the same Voc intake of the controller too (not sure that matters)
Would an MPPT still be able to do its thing on a 24 to get more amps?