If you use a high volt panel with a PWM controller you will be wasting a lot of power. Here's the specs for a typical 240 watt 24 volt panel:
Max Power Voltage (Vmpp):30.6 Volts
Max Power Current (Impp): 7.84 Amps
Short Circuit Current (Isc): 8.38 Amps
A MPPT controller would make use of all the power available. If you connected a PWM controller you would draw down the panel voltage to about 14 volts. Power equals voltage times current. The very best power out you could expect would be 14 volts times 8.38 amps which equals 117.32 watts. You would be wasting almost half the panel potential.
http://www.solarblvd.com has some good prices on both 12 volt and 24 volt panels.
You will have to weigh pros and cons of 12 volt and PWM versus 24 volt and MPPT.